蒙古的税制改革正在与整个市场经济体制的改革同步进行,并进一步迎合国际惯例。1993年后制定的一揽子新税法已经生效,包括税收基本法、公司所得税法、个人所得税法、销售税(增值税)法、交通车辆税法、印花税法、消费税法以及枪械税法等等。其中枪械税法反映出蒙古现有的国情。1989年蒙古税收收入占国内生产总值的比 Mongolia’s tax reform is in parallel with the reform of the entire market economy and further cater to international practices. The new package of tax laws enacted after 1993 has come into effect, including the Basic Tax Law, the Corporate Income Tax Law, the Individual Income Tax Law, the Sales Tax (Value Added Tax) Act, the Traffic Tax Law, the Stamp Law, the Consumption Tax Law, and the Firearms Tax Law. The firearm tax law reflects Mongolia’s existing national conditions. In 1989, the tax revenue in Mongolia accounted for the ratio of gross domestic product