本世纪以来,中外一些学者已开始致力于比较税制这门学科的研究。运用比较的方法,通过对事物异同的思维过程,将会有利于人们去对照鉴别,以辨察各国税制的长短;分析其共性和个性,以探求税收制度自身发展的规律。这无疑对推动各国税制的不断改革和完善,具有重要的意义。 Since the beginning of this century, some Chinese and foreign scholars have begun to devote themselves to the study of the tax system. By using the comparative method, through the process of thinking about the similarities and differences of things, it will be helpful for people to control the discrimination in order to find out the length of the tax system in different countries. It also analyzes the commonness and individuality to explore the law of tax system’s own development. This is undoubtedly of great significance in promoting the constant reform and improvement of the taxation system in various countries.