一、各国税制状况及对改革税制的建议首先,通过外国专家的介绍,使我们对世界各国税制的比较有了概要的了解。近百年来,两方国家税收制度经过不断的变革,积累了较为丰富的经验,有许多已经成为国际惯例。世界各国在税制建设上有着共同之处,就证收的主要税种来说,一般国家都征收对个人所得征收的个人所得税;对经营利润征收的企业(或法人)所得税;对经营收入及劳务收入征收的销售税(如增值税、营业税);对产品有选择征收的消费税或货物税;进出口货物征收的关税;为建立社会福利保障征收的社会保障税;对使用、转移和占有财产征收的财产税;对自然资源开发征收的资源税等八类税种。同时,各国税制因其经济发展水平、税收 First, the tax status of countries and the reform of the tax system First of all, through the introduction of foreign experts, so that we compare the tax system around the world have a brief overview of the understanding. In the past century, after a series of changes in the two countries’ tax systems, they have accumulated rich experience and many have become international conventions. All countries in the world share commonalities in tax system construction. For the major types of tax receipts, the average country levies personal income tax on personal income; the income tax on the enterprise (or legal person) levied on operating profits; and the income from operating income and labor services Sales tax (such as value-added tax, business tax); the product has the choice of consumption tax levied on goods or duties; import and export tariffs imposed on goods; social security benefits for the establishment of social security tax levied on the use of, transfer and possession of property levied Property tax; resource tax levied on the development of natural resources and other eight types of taxes. At the same time, the tax system in various countries is subject to taxation because of its level of economic development