目前在我国国内,对发展中国家课税体系的研究尚属鲜见。本文试从三大课税体系,即所得课税、财产课税和商品课税的角度,作如下分析。一、发展中国家所得课税及其分析在广大发展中国家,所得课税是一个有争议的概念。从有关所得课税的理论与实践的发展看,它有大中小三个不同统计口径:①大口径的所得税,通常包括个人所得税、公司所得税和社会保险税。②中口径的所得税,包括个人所得税和公司所得税两大税种。③小口径的所得税,只包括个人所得税。根据世界银行在80年代末对80多个发展中国家税收资料的统计,所得课税是发展中国家较重要的课税体系,其税收收入为税收总收入的33.8％,其中又以公司所得税为主干税种, At present in our country, the study of tax system in developing countries is still rare. This article tries to analyze the following three tax systems from the perspectives of income taxation, property taxation and taxation of commodities. I. Income Taxes and Analysis of Developing Countries In many developing countries, income taxation is a controversial concept. Judging from the development of the theory and practice of income taxation, it has three different statistical standards: (1) large-caliber income tax, which generally includes personal income tax, corporate income tax and social security tax. ② caliber income tax, including personal income tax and corporate income tax two major taxes. ③ small-caliber income tax, including only personal income tax. According to the World Bank’s tax statistics on more than 80 developing countries in the late 1980s, income taxation is a more important taxation system for developing countries. Its tax revenue is 33.8% of the total revenue of the tax revenue, of which corporate income tax is The main taxes,