从西方国家税制看我国税制改革的五大走势

税收政策、财政政策和货币政策是经济宏观调控的三大杠杆。目前，在全球金融危机尚未缓解的经济环境下，迫切要求我们明确税收政策的调控目标及其选择原则，理清税制改革与建设的基本思路和方向，从而促进我国经济持续健康发展。

Five Trends of Our Tax Reform--A Comparison between the Western System and the Chinese

Tax reform, fiscal reform and monetary reform represent three levels of macro-economic regulation. At present when the economy is still haunted by the financial crisis, the pressing task is to identify tbe regulatory, target and selecting principle of the tax policy, to sort out the basic ideas and ways of the tax reform and development to keep our economy sound and strong.