自1987年美国实行税制改革后,加拿大也于1988年开始执行1988—1992五年税制改革计划。北美两大发达国家相断进行的税改,对发达国家战后以来执行的基本税制的沿革,对西 Since the United States implemented the tax reform in 1987, Canada also started implementing the five-year tax reform plan in 1988-1992 in 1988. The tax reforms carried out by the two developed countries in North America and the United States in the course of their implementation led to the evolution of the basic tax system that the developed countries implemented since the war,