在由计划经济向市场经济的全面转轨中 ,前苏联和东欧各国都进行了税制改革。转轨国家 1税收制度和税收政策的成熟度与发达国家相比存在很大距离 ,但同样作为转轨国家的中国 ,可从其税制改革的实践经验和失误中汲取相当的借鉴。一、转轨国家税制改革概览转轨前 ,前苏联和东欧各 In the all-round transition from a planned economy to a market economy, the tax reform was carried out in the countries of the former Soviet Union and Eastern Europe. The maturity of the tax system and tax policy in transition countries1 is far from that of developed countries. However, as a transitional country, China can learn from its practical experience and mistakes in tax reform. First, overview of tax reform in transition countries Before the transition, the former Soviet Union and Eastern Europe each