新中国成立以来，我国进行了多次重大税制改革，尤其是1994年的税制改革，基本建立起了适应我国社会主义市场经济体制的税制框架。但随着经济全球化的发展和我国加入WTO，我国经济面临新的机遇和挑战，税制也再次面临改革机遇。在资源配置全球化的今天，各国政府纷纷修订了自己 Since the founding of New China, China has conducted many major tax reforms, especially the tax reform in 1994, basically setting up a tax framework that is suitable to China’s socialist market economic system. However, with the development of economic globalization and China’s accession to the WTO, our economy is facing new opportunities and challenges, and the tax system is once again facing an opportunity of reform. Today, with the globalization of resource allocation, governments of all countries have revised themselves