一、我国税制主要借鉴了哪些国际经验一切国际经验都是人类社会的共同财富,自然科学如此,社会科学也不例外。由于西方工业发达国事早被称为“租税之国”,它们已积累了上百年的税制建设和征收管理的经验,有不少已成为国际惯例或在税收中一般应遵循的原则,其中有很多值得我们学习和借鉴之处。我国自实行对外开放政策以来,关于税制建立的原则、主要税种的设置、税收立法程序、现代化的征管手段,特别是涉外企业的总体税负水平、进出口关税税率的制订和调整、以及在国际税收惯例及其发展趋势的影响,借鉴国际经验,完善我国税制已成为加速税制改革进程的重要一环。择要举例说明如下: First, what kind of international experience has China’s tax system mainly drawn from? All international experience is the common wealth of human society. Natural science is the case. Social science is no exception. As the developed western countries have long been described as “tax-paying countries,” they have accumulated hundreds of years of experience in tax system construction and collection management. Many of these have become the international practice or the general principle to be followed in taxation. Many of them It is worth learning and using for reference. Since the implementation of the policy of opening up to the outside world in our country, the principle of establishing tax system, the setting of major taxes, the tax legislative procedure, the modern means of tax collection and management, especially the overall tax burden of foreign-related enterprises, the formulation and adjustment of import and export tariff rates, Tax practice and its development trend, learn from international experience and improve our tax system has become an important part of accelerating the tax reform process. Select to illustrate as follows: