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经历了战后20多年的“顺利”发展以后,各发达工业国先后于70年代陷入了一个“暗淡”的时期.经过一番努力与挣扎,各国相继复苏,并努力以新的姿态重整经济和寻求出路.1979年英国率先改革税制,开始取消各种投资优惠.美国则在连续几年大幅度减税之后,通过了1986年税制改革法案,扩大税基并将所得税率降低到20年来未曾有过的水平.美国税收改革在世界各国引起了强烈反响和连锁反应.迄今为止,发达工业国中挪威、加拿大、瑞
After more than 20 years of “post-war” development, the developed industrial countries have plunged into a “dark” period in the 1970s. After some hard work and struggle, all the countries have recovered and made efforts in a new attitude Reforming the economy and finding a way out. In 1979, the United Kingdom took the lead in reforming the tax system and started to abolish various investment concessions. The United States passed the 1986 tax reform bill after several years of drastic tax cuts to expand the tax base and reduce the income tax rate to The level that has never been seen in 20 years.US tax reform in the world has aroused strong repercussions and chain reaction.So far, the developed industrial countries in Norway, Canada, Switzerland