本文分６个部分。前５个部分概述了中东欧国家及我国在向市场经济转轨中的流转税制、所得税制、社会保险税（基金）、对外贸易税（关税）制、地方税体系的重建等５个重要方面改革的过程和特点，既肯定其成绩，又提出其目前尚存在的主要问题，并简介了其今后发展的趋势。最后的“结语”中，从转轨时期具有过渡性这一特点出发，对这些国家的税制结构和征收管理中人们所关心的问题，作了进一步的分析，并提出一些改革的意见 This article is divided into 6 parts. The first five sections outline the reform of the five major aspects of the circulation tax system, income tax system, social security tax (fund), foreign trade tax (tariff) system, and local tax system in the transition to a market economy in the Central and Eastern European countries and our country Process and characteristics, not only affirmed its achievements, but also put forward its main problems that still exist at the moment, and introduced its future development trend. In the last “Conclusion”, from the characteristics of transitional transitional period, this paper makes a further analysis of the tax structure in these countries and the issues of concern in the collection management and puts forward some suggestions for reform