进入八十年代以后,两方各国均进行了大幅度的税制改革。这是因为,受七十年代石油危机的影响,这些国家都出现了严重的通货膨胀,经济增长缓慢;同时,政府部门扩充,直接税负加重,给这些国家的纳税人一种重税感和高限额税率的压力。虽然,各国税制改革不尽相同,但从总的情况来看,这些国家都比较注重课税的公平性和中立性。简化税制、扩大税基、降低税率、缩小所得税的累进级距是各国税制改革的共同特点。与美国的改革主要是直接税内部结构的调整相比,欧洲各国主要以直接税负担的减轻为重点,增值税的作用得到加强。为了更好地了解国外的税制改革并对其有一个连续性的认识,为研究和探讨我国的税改 Since the 1980s, both countries have conducted drastic tax reform. This is because, under the influence of the oil crisis of the 1970s, these countries experienced serious inflation and slow economic growth. At the same time, government departments expanded their direct tax burden and gave taxpayers a heavy tax sense and high Pressure on the limit tax rate. Although the tax reforms vary from one country to another, the overall situation is that these countries pay more attention to the fairness and neutrality of taxation. The simplification of the tax system, the expansion of the tax base, the lowering of tax rates, and the progressive graduation of income tax reduction are common features of tax reform in various countries. Compared with the adjustment of the direct tax structure in the United States, the European countries mainly focus on the reduction of the direct tax burden, and the role of value-added tax has been strengthened. In order to better understand and have a continuous understanding of foreign tax reform, in order to study and explore the tax reform in China