公司税是所得税的重要组成部分,一国公司税的高低不仅影响本国公司的经营,更影响外资公司在该国的投资,所以降低公司税已经成为各国为了吸引外资的重要手段,而取而代之的是间接税比重的提高,但是间接税具有易转嫁的特性,所以如何平衡间接税与所得税成为各国税制的关注点。本文就当前全球间接税替代公司税形势下对中国税制改革的影响进行一些粗浅的探讨。 Corporate tax is an important part of income tax. The level of corporate tax in a country not only affects the operation of domestic companies, but also affects the investment of foreign companies in the country. Therefore, reducing corporate tax has become an important means for attracting foreign investment by all countries. Indirect tax increase, but indirect tax has the characteristics of easy to shift, so how to balance the indirect tax and income tax has become the focus of the tax system in various countries. In this paper, the current global indirect tax instead of corporate tax situation on China’s tax reform to conduct some superficial discussion.