各国的开放政策和科学技术的发展使国际间人才、资本、技术等生产要素的流动越来越频繁,世界经济呈现出全球化趋势。经济全球化背景下建立的税收制度,应该具备五大特征,即税制设计的合理性、税负水平的适当性、税收政策的透明性、税收优惠的科学性、税收征管的规范性和有效性。按照这样的思路和要求,我国新一轮税制改革的方向和重点是: The opening-up policies of all countries and the development of science and technology have made the flow of international production factors such as talents, capital and technology more and more frequent, and the world economy has shown a trend of globalization. The tax system established under the background of economic globalization should have five characteristics: the rationality of tax system design, the appropriateness of tax burden, the transparency of tax policy, the scientificity of tax preference and the standardization and effectiveness of tax administration. According to such ideas and requirements, the direction and emphasis of the new round of tax reform in China are as follows: