内容摘要：

近年来，马来西亚对国内税收制度进行了彻底的改革，形成了比较独特的税收制度。本文对马来西亚的税制结构、主体税种和税收征管进行了介绍和分析，其中一些经验可为我国新一轮的税制改革提供一定的借鉴作用。

关键词:马来西亚　税收制度　评估制度

abstract:in recent years, a fundamental tax reform introduced by the government of malaysia has advanced the establishment of a tax system with its own characteristics. this paper introduces and analyzes the tax structure, principal taxes and tax administration in malaysia, and discusses their implications for a new round of tax reform in china.

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