本文分析了主要发达国家法人税的基本税率与实效税率、实效税率与企业实际税负之间的差异及其主要成因;揭示了20世纪80年代以来主要发达国家法人税制改革的共同趋势;指出了法人税问题跨越“内政”范畴走向“国际化”的倾向。 This paper analyzes the differences between the basic tax rate and the effective tax rate, the effective tax rate and the actual tax burden in the major developed countries and their main causes; reveals the common trend of corporate tax reform in the major developed countries since the 1980s; The issue of corporate tax crosses the category of “internal affairs” to the tendency of “internationalization.”