税收制度的国际化与本土化,是经济发展中的中国必须正确解决的问题,两者从根本上来说并不矛盾。中国税制的国际化不等于放弃国家税收权益和盲目照搬西方国家的税收政策与制度,本土化也不是排斥国际税收惯例和拒绝学习发达国家税制改革的成功经验。 The internationalization and localization of the taxation system are issues that China must correctly solve in economic development. The two are fundamentally not contradictory. The internationalization of China’s taxation system does not mean abandoning the taxation rights and blindly copying the tax policies and systems of western countries. Localization is not a successful experience that excludes international taxation practices and refuses to learn taxation reform in developed countries.