欧洲主要发达国家近期税制改革及其对中国的启示

近两年，以英、德、法为首的欧洲主要发达国家针对经济和财政运行中出现的新问题，纷纷制定了符合本国国情的税制改革方案，希望通过调整税收制度来改善社会经济运行环境。中国制定新一轮税制改革方略应立足中国现实，而设计税制改革目标的方案需视国际税收的影响、坚持税收中性和政府调控相结合的原则，进一步完善税制结构。

The Recent Tax System Reform of the European Main Developed Countries and Revelation for Our Country

In the past two years,the major developed countries of the European led by Britain,Germany,France against new problems that have emerged in the process of economic and financial operation,have laid down the tax reform plan in conformity with their own national conditions and hope to improve the socio-economic operating environment through adjustment of price taxation system.Constructing the new tax system reform plan,we should base on our country' situation.The plan should adapt the effect of international tax and maintain the rule combined tax neutral and goverment adjust ment in order to perfect the tax policy further.