在世界税制改革过程中,国外特别是发达国家的税制改革,引领了税制改革的发展方向。国外税制改革有6个方面的经验,即:正确认识市场和政府介入关系,传统税基正在面临结构性调整,以间接税为主体的税制结构优势明显,减税与增税互补成为显著特点,选择性征税成为普遍性征税的重要补充,税制优化将更加强调社会功能。 In the process of world tax reform, the tax reform in foreign countries, especially in developed countries, has led the development of tax reform. Foreign tax reform has six aspects of experience, namely: a correct understanding of the relationship between the market and government involvement, the traditional tax base is facing structural adjustment, the indirect tax as the main advantage of the tax structure obvious advantages and disadvantages of tax relief and tax increase become significant features, the choice Sexual taxation is an important complement to the general taxation, and taxation optimization will place more emphasis on social functions.