Pushing on the New Round of Tax Reform of Our Country Referring To the International Experience

Since 1980' s, many countries of the world have practiced tax reform to meet the needs of economic development and international competition. Many experiences of their tax reform are worthy of our study, such as cut down the tax rate and expand the tax base, etc. Referring to these international experiences, and according to the current circumstance of our country, this paper puts forth some suggestions and measures on transfer tax and income tax to perfect the tax system and make full of its function.