前不久,我们有机会考察了巴西联邦共和国税收立法、税制结构、税收管理权限的划分及税收管理等方面的问题。巴西是南美大国,也是一个发展中国家。尽管我们两国社会制度不同,但该国的税制建设和税收工作仍有不少值得我们借鉴之处。现介绍如下: Not long ago, we had the opportunity to examine the issues of tax legislation, tax structure, division of tax administration authority and tax administration in the Federal Republic of Brazil. Brazil is a big South American country and a developing country. Despite the different social systems in our two countries, there are still many lessons we can learn from the country’s taxation system and taxation work. Now introduced as follows: