Whatever the reasons to undertake tax reforms, the trend currently prevailing in the world is to lower income and profit tax rates; cut back tax expenditures; and broaden the tax base.
27. 无论因为什么原因从事赋税改革，全世界目前普遍趋势是降低收入税和营利税率；裁减赋税开支；以及扩大税收底子。