中国与东南亚国家税制比较

A Comparative Study of Tax Systems in China and in Southeast Asian Countries

东南亚国家被称为“先进的发展中国家”。经济的发展，推动了税制的变革。本文从税制结构、所得税制、商品税、财务税制等方面，对中国与东南亚国家的税制进行比较研究。

Abstract The Southeast Asian countries are considered“advanced developing countries.”The development of economy has promoted the taxation reforms.This article renders a comparative study of the tax structure,income tax,commodity tax and property tax in China and in Southeast Asian countries,and concludes that the tax system in China should be improved.