中国在过去的十年改革中,对经济体制采取了一系列改革措施,税收改革是其中的一个重要部分。任向国家搞经济改革,都注意了税收的改革。在这方面取得成功经验的有印度尼西亚、土耳其、墨西哥等。它们的税收改革中,有个共同的目标:(1)增加财政收入;(2)减少税收所带来的不利于投资的影响;(3)公平税负;(4)改进税收管理。 In the reform of the past decade, China adopted a series of reform measures on the economic structure. Tax reform is an important part of it. Regardless of the reform of the tax revenue, letting the country engage in economic reform. Among the successful successes in this area are Indonesia, Turkey, Mexico and others. Their tax reform has one common goal: (1) to increase fiscal revenue; (2) to reduce the tax-detrimental impact on investment; (3) to pay a fair tax; and (4) to improve tax administration.