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我国新一轮税制改革与所有发展中国家一样,也必须解决市场化改革进程中面临的税制国际化与本土化发展问题。本文阐述了税制国际化与本土化的关系,提出了中国税制改革的基本思路。
As in all developing countries, the new round of tax reform in our country must also address the issue of internationalization and localization of taxation in the process of marketization reform. This article expounds the relationship between taxation system internationalization and localization, and puts forward the basic idea of China’s tax system reform.