随着中国加入APEC,区域经济一体化成为中国对外经济关系的发展重要舞台。但是目前我国的税收环境还不尽完善,不能适应区域经济一体化所带来的发展机遇和对中国经济形成的挑战。因此,找出症结所在,采取有效改革和调整是至关重要的。 With China’s accession to APEC, the integration of regional economy has become an important stage in the development of China’s foreign economic relations. However, at present, the tax environment in our country is not yet perfect and can not meet the development opportunities brought by the regional economic integration and the challenges it poses to the Chinese economy. Therefore, it is crucial to find the crux of the problem and take effective reforms and adjustments.