在 经济趋向全球化、知识化的 形势下，税收管理如何跟上，使之既能保证国家的税收不被流失，又能促进经济的发展，这个问题是当今许多国家和政府研究的重要问题。相比而言，欧盟一些主要成员国家在这方面做得比较好，他们的主要特点是： ──税制与经济一体化基本吻合。欧共体 Under the trend of globalization and knowledge-based economy, how to keep tax administration up so that it can not only ensure that the tax revenue of the country is not lost but also promote economic development is an important issue that many countries and governments study today. In contrast, some of the major EU member states have done a good job in this respect. Their main features are: - The tax system is basically in line with the economic integration. EC