This report focuses on the development of the ASEAN countries’ tax system，income tax system，goods and services tax system，property tax system，and other tax systems up to 2021 using cluster analysis and abstract-to-consolidated narration，analyses the development of the ASEAN countries’ tax system and the structure of the tax system from 2022 to June 2023，and concludes that The development of the ASEAN countries’ tax system in terms of the structure of tax revenue and the legal system of the tax system，the elements of the corporate and individual income tax systems，the elements of the value-added tax（VAT）and consumption tax systems，the elements of the land use tax system and the system of recognising the property tax rate and the taxpayer of the natural resources tax，and the elements of the stamp duty and the carbon tax system，and on this basis，look forward to the development of the ASEAN countries’ tax system，which will continue to deepen the tax system reform and improve the tax law. On the basis of this，the ASEAN countries will continue to deepen the tax reform and improve the tax law system；the deepening reform of the income tax system will pay more attention to the supportive policies to promote the recovery of the economy and investment；the reform of the value-added tax（VAT）and consumption tax system will be based on the goal of tax increase and the tariff concession policy in line with the RCEP；the reform of the real estate tax and the resource tax system will focus on the functions of both revenue increase and regulation；and the environmental protection tax system will be ushered in the double rise of the functions of “greening The environmental protection tax system will usher in a ” greening" and revenue-raising pattern，and the stamp duty system will strike a balance between economic regulation and social equity.