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90年代世界税制改革出现了新趋势和新变化，其理论和经济背景主要有两点：一是占主导地位的经济理论和思想观念发生了变化，主张政府干预的观念稍占上风；二是美国等工业化国家所面临的主要问题发生了变化。概括90年代各国税制改革的经验主要有四个方面：扩大税制体系的税基应该放在优先的位置；确立合理的税率结构；把强化和完善税收征管工作放到极为重要的位置；保持税制的可持续性。21世纪税制改革是对现行税制的进一步完善，但可能在个人所得税、公司所得税、社会保障税、增值税等方面面临一些问题。面向21世纪的税制优化的初步设想是：顺应主体税种趋同性的大势，构建所得税和商品税双主体税制；税制建设要适应开放性或国际性的大趋势，要讲究规范性和整体性；优化税制要兼顾好效率和公平。
The world tax reform in the 1990s saw new trends and new changes. There are mainly two theoretical and economic backgrounds. First, the dominant economic theories and concepts have undergone changes. The idea of government intervention has prevailed. The second is that the United States The major problems facing other industrialized countries have changed. There are mainly four aspects to sum up the experience of tax reform in various countries in the 1990s: the tax base for expanding the tax system should be prioritized; a reasonable tax structure should be established; the tax administration should be strengthened and improved to a very important position; Sustainability. The 21st century tax reform is to further improve the current tax system, but may face some problems in the personal income tax, corporate income tax, social security tax, value-added tax and so on. The preliminary assumption of tax system optimization oriented to the 21st century is: to conform to the general tendency of the convergence of the main types of taxes and to establish a dual-subject tax system of income tax and commodity tax; to adapt to the general trend of openness or internationality, we should pay attention to standardization and integrity; Tax system should take both efficiency and fairness into account.