税制改革在我国可以说是方兴未艾,良税制的出台必须建立在对税收效应的研究上。我国的税收收入直接或间接的来源于企业,因此研究企业的对税收变化的行为选择对政府税收制度的安排至关重要。税收效应在西方的研究起步很早,基本上形成了一套研究方法,但是我们不能照搬西方的方法,因为我国有自己的国情,这是在研究企业税被效应尤其要注意的! Tax reform in our country can be said to be in the ascendant, the introduction of a good tax system must be based on the study of tax effects. Tax revenues in our country are directly or indirectly derived from enterprises. Therefore, it is very important to study the behavior choices of enterprises for tax changes on the arrangement of government taxation system. The tax effect started very early in the western research, basically forming a set of research methods, but we can not copy the Western method because our country has its own national conditions, which is paying special attention to studying the effect of corporate tax!