欧债危机后，发达国家依靠紧缩的财政政策来弥补巨大的财政赤字和政府债务，各国也进入到了增税周期。发达国家通过强化税制公平、开征银行税、为中小企业和创新企业减税和加强征管的方法来增加税收收入。经济全球化下中国应顺应世界税制改革的趋势，借鉴成功经验完善中国的税收制度。同时一国的宏观经济形势是税制改革的基础，任何税制改革都不应脱离本国的实际情况。%Since European debt crisis developed countries have relied on tightening fiscal policy to offset huge fiscal deficits and government debts and the counties have entered into the tax period.Developed countries have increased tax revenues through the strengthening tax equity,levying bank tax,cutting down small and medium-sized enterprises tax burden and strengthening tax collection. Under economic globalization,China should conform to the trend of world tax reform and learn from the successful experience of developed countries to perfect the tax system of our country.At the same time,we should know that a country’s macroeconomic situation is the basis of the actual situation of any tax reform and the tax reform should not be divorced from their.
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