一、当前我国税制面临的形势 现行税制是在我国经济转轨过程中确立的，运行几年来，在保证财政收入、加强宏观调控、促进经济与社会发展等方面都起到了十分重要的作用。然而也应看到，时至今日，国际、国内经济形势已发生了显著变化。从国际形势看，经济全球化趋势不断增强，以 I. Current Situation in China’s Tax System The current tax system is established during the process of economic transition in our country. During the past few years of operation, it has played an important role in ensuring fiscal revenue, strengthening macro-control and promoting economic and social development. However, we should also see that, up to now, the international and domestic economic situations have undergone significant changes. Judging from the international situation, the trend of economic globalization has been constantly strengthened