作为首个跨越中等收入陷阱的南美经济体,智利的税收政策主要包括大幅削减关税以增强税制的国际竞争力、使增值税为代表的货物和劳务税成为主体税种、引入税款指数化机制抑制通胀对税基的侵蚀、建立资源型稳定基金补充税收收入等,但智利税收收入占GDP的比重较低、所得税调节收入分配功能不足等问题仍长期困扰经济社会发展。借鉴智利经验,我国应以“营改增”为契机,加快推进重点领域税制改革,加速融入全球经济,积极探索相关领域的配套改革。 As the first South American economy to cross the middle-income trap, Chile’s tax policy mainly includes drastically reducing tariffs to enhance the international competitiveness of the tax system, making the goods and service tax represented by value-added tax the main tax type and introducing tax indexation mechanism to restrain The erosion of the tax base by inflation and the establishment of a resource-based stabilization fund to supplement the tax revenue. However, the problems such as the low proportion of Chile’s tax revenue in GDP and the insufficient function of income tax in regulating income distribution have long plagued the economic and social development. Learning from Chile’s experience, our country should speed up the reform of the taxation system in key areas, speed up its integration into the global economy and actively explore complementary reforms in related fields by taking the opportunity of “increasing business and increasing profits”.