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近一个时期以来，许多发展中国家都不同程度地推行了税制改星，现将部分发展中国家近期都制改是的要点阐述如下：马来西亚于1994年起实施了下列各项重大税制改革：1、所得税改革。（1）为司税税率从34％降为32％，下一年度将再降低2个百分点。（2）石油所得税税率从45％降至40
In recent days, many developing countries have implemented tax reform in varying degrees. The main points that some developing countries are making in the near future are as follows: Malaysia implemented the following major tax reforms in 1994: 1 Income tax reform. (1) The tax rate will be reduced from 34% to 32% in the next fiscal year and will be reduced by another 2% next year. (2) The oil income tax rate dropped from 45% to 40%