在国际经济全球化趋势日渐增强的背景下,一国的税种结构会受到他国的影响,并在本国具体国情下自我调整,适应国际税制的变化,适应本国经济发展的需要。目前我国的税种结构仍存在一些不足,通过借鉴发达国家的成功经验,结合我国的具体情况,以优化我国的税种结构。 Against the background of increasingly global economic globalization, a country’s tax structure will be influenced by other countries and will be self-adjusted under its own national conditions to adapt to the changes in the international tax system and meet the needs of its own economic development. At present, there are still some deficiencies in China’s tax structure. By drawing on the successful experience of developed countries and combining with the specific conditions of our country, we can optimize our tax structure.