中越两国都在建设社会主义市场经济,实现经济体制转轨的大背景下建立并不断完善税收制度。同时两国在税制结构、吸引外资税收优惠政策、征管模式等方面存在一些差异,各自也有自身的特色。从中越两国的税收制度比较中可以得到一些启示,这对于推动我国新一轮的税制改革是有益的。 Both China and Vietnam have established and constantly perfected the taxation system under the background of building a socialist market economy and realizing the economic restructuring. At the same time, there are some differences between the two countries in terms of tax structure, preferential tax policies for attracting foreign investment, and tax collection and management modes, and each has its own characteristics. Some enlightenments can be obtained from the comparison of the tax systems between China and Vietnam, which is beneficial to the new round of tax reform in our country.