OECD国家和金砖国家是市场经济国家的主要代表,除美国外,这些国家的税制结构基本呈现出“双主体”税种特点,以减税为主旋律,地方税收体系完善并且注重发挥环境税的环保作用。在借鉴这些国家税制经验的基础上,我国应从完善税制结构、地方税系构建、所得税改革和开征环境税等方面深化当前税制改革。 OECD countries and BRICS countries are the main representatives of the market economy countries. Except for the United States, the tax structure of these countries basically shows the characteristics of “dual subject” taxes. The tax reduction is the main theme, the local tax system is perfect, and the environmental tax The role of environmental protection. On the basis of drawing on the experience of taxation in these countries, our country should deepen the current tax system reform in terms of perfecting the tax system structure, constructing the local tax system, reforming the income tax and enacting the environmental tax.