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由中国税务出版社出版的《税制改革比较》一书是青年学者李岩同志几年来以马克思主义历史观和方法论,较系统运用比较分析方法研究税制改革的力作。作者对西方发达国家税制改革分别进行了比较研究,进而又对我国税制改革前后进行比较分析最后,将中外税制改革进行了对照和总结
The Tax Reform Comparison Book published by the China Taxation Publishing House was a masterpiece by which young scholar Li Yan studied the tax system reform systematically and comparatively based on the Marxist view of history and methodology over the past few years. The author makes a comparative study on the tax reform in western developed countries respectively, and then makes a comparative analysis before and after the tax system reform in our country. Finally, the tax reform in China and foreign countries is compared and summarized