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编者按：中国国际税收研究会第四课题组“世界税制发展动向研究”研讨会于98年下半年在福建省召开，来自全国26个单位的近60位代表参加了会议。会议围绕世界税制发展趋势及改革前向，东南亚金融危机下各国税收政策的调整等进行了广泛的研讨，并提出了可供我国税制建设和税收政
Editor’s Note: The Symposium on the Study of Trends in the Development of the World Tax System under the Fourth Task Force of China International Revenue Symposium was held in Fujian Province in the second half of 1998. Nearly 60 representatives from 26 units attended the conference. The conference conducted extensive discussions around the development trend of the world’s tax system and the reform pre-reform and the adjustment of tax policies of various countries under the financial crisis in Southeast Asia. It also proposed that tax system construction and taxation administration