经济全球化下的中国税制改革

China's Taxation Reform under the Globalized Economy

税收制度作为规范税收分配活动的法律规范 ,离不开特定的经济环境的约束。税制改革必须尊重客观经济规律的要求 ,顺应经济全球化的发展趋势 ,按照国际惯例 ,立足于国际经济的发展。我国应在改革步骤。

The tax system taken as the law of the regularized tax distribution cannot escape the restraint from the specialized economic environment.The tax reform must follow the objective economic law and the development of globalized economy.According to the international custom,some reforms should be carried out in reform measures and reform strategies.