[编者按]：我刊开辟比较税制专栏已有相当一段时间。值本刊100期之际，我们特邀两位作者对我刊比较税制栏目写一专稿。此文从比较研究角度对我国税收理论界近十年的比较税制研究做了简单的回顾，对研究成果做了归纳和总结，在分析存在问题的同时，对如何深化税制比较研究，作者 [Editor’s note]: I published a comparative tax column for quite some time. On the occasion of the publication of the 100th issue, we invited two authors to write a draft for comparing taxation sections of our magazine. This article makes a brief review of the tax system comparative study in the past ten years from the perspective of comparative studies, summarizes the research results, and analyzes the existing problems at the same time, on how to deepen the comparative study of the tax system, the author