第一节工商税制改革 ●●●●● ●●●● ●●0 ●●● ●●●● 税收制度改革的主要理论 (the leading theory of tax reform) 世界税制改革的实践 .(practice of tax reform in developed country 我国工商税制的现状和进一步改革的方向 .(actuality of the tax system of industry and commerce in China and reform in the future) 《财政学》(第四版)陈共主编《财政学》(第四版） 陈共 主编 第一节 工商税制改革 ⚫ 一、税收制度改革的主要理论 ⚫ (the leading theory of tax reform) ⚫ 二、世界税制改革的实践 ⚫ (practice of tax reform in developed country) ⚫ 三、我国工商税制的现状和进一步改革的方向 ⚫ (actuality of the tax system of industry and commerce in China and reform in the future)