中国与东盟各国都是以所得税和流转税为主体的税制结构,经济发展水平越高的国家,其直接税在税收收入中的比例就越高。各国都充分利用税收政策鼓励外来投资和促进各地区协调发展,税制改革的趋势总体表现为:简化税制,拓宽税基,降低税负,加强管理。由于本地区国家都需要吸引外来资金加快发展,税收竞争比较激烈,加强国际税收协调日益紧迫;下一步税制改革的总体方向是降低税率、健全税制;税收收入增长将更加注重发挥信息技术的作用。 Both China and ASEAN countries are tax structure based on income tax and turnover tax. The higher the level of economic development, the higher the proportion of direct tax in tax revenue. All countries have made full use of taxation policies to encourage foreign investment and promote the coordinated development of all regions. The overall trend of taxation reform shows as follows: to simplify the tax system, broaden the tax base, reduce the tax burden and strengthen the management. As all the countries in the region need to attract foreign funds for accelerated development and the tax competition is fiercer, the coordination of international taxation has become increasingly urgent. The overall direction of the next taxation reform is to lower the tax rate and improve the tax system. The increase in tax revenue will focus more on the role of information technology.