一、税制体系的国际比较（一）税制体系分类的比较东南亚地区的税制体系分类，是实行现代税制体系，即税制体系大体由商品课税，所得课税和财产课税这三大类组成，此外再配套以其他课税类别。１．税制体系分类的理论依据和划分方法现代税制体系的分类，其理论依据和划分方法有 I. International Comparison of Tax System (I) Comparison of tax system classification Tax system classification in Southeast Asia is the implementation of the modern tax system, that is, the tax system generally consists of three categories: commodity taxation, income taxation and property taxation. In addition to supporting other types of tax. 1. The theoretical basis and classification of tax system classification Taxonomy of modern tax system, its theoretical basis and classification methods