该文对包括中东欧及巴尔干国家、独联体国家在内的主要转型经济国家税制结构的变迁进行了总结,分析了其在转型初期及近年来税制结构的特点及变化趋势,并从中概括出对我国税制改革、税制结构优化有益的启示.“,”This paper summarizes changes of tax structures in countries in economic transformation mainly including Central and Eastern Europe, the Balkans, and the Commonwealth of Independent States by analyzing their characteristics and tendencies in such changes through the initial period of transition to recent years. On the basis of this analysis, the paper also presents some implications that China may draw upon in its own process of tax reform and the optimization of tax structure.