内容摘要：

随着经济全球化的逐步深化和我国改革开放的不断发展，我国正在更深层次地融入全球市场。顺应世界税制改革趋势，完善我国税收制度是大势所趋。本文在总结20世纪中后期以来世界税制改革趋势的基础上，提出了完善我国税制改革的对策建议。

关键词：税制改革　趋势　对策

abstract:with its deepening of economic globalization and development of reform and opening-up process, china has fit into the global market more and more deeply. in this sense, it is of great importance for china to follow the trends of global tax reforms in the process of tax optimization. this paper first summarizes trends of global tax reforms since the mid-and late 20th century, and puts forward some suggestions on further improvement of tax systems in china.

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