尽管目前各国的税收制度仍是自成体系,但在一些重要税种上,多数国家的做法大同小异。由于各国经济的联系密切,一国的税收制度往往不仅影响本国经济,而且也会对世界资本流向、国际商品市场产生重要影响。因此,我国入世后,必须更多地关注和研究世界主要国家一些重要税种的制度设计,把我国的税制放在世界范围内进行考察,研究与他们的差异,以及这些差异可能会给我 Although tax systems in various countries are still self-contained at present, the practice of most important tax types is similar in most countries. Owing to the close economic links among different countries, the tax system of a country often affects not only its economy but also the world capital flows and the international commodity markets. Therefore, after China’s accession to the WTO, we must pay more attention to and study the system design of some important taxes in the major countries of the world, put our tax system on a worldwide basis to study the differences with them, and these differences may give me