税制结构是指各个税类、税种的组合以及它们在组合中的相对地位。税制结构是有效发挥税收职能作用、充分体现税收公平与效率原则的有力保证。本文在简要分析我国现行税制结构存在的问题和我国税制改革的方向的基础上,重点提出了改革和完善我国税制的具体建议。 Tax structure refers to the combination of tax categories, tax categories and their relative position in the portfolio. The tax structure is a powerful guarantee for effectively giving play to the function of taxation and fully embodying the principle of tax fairness and efficiency. Based on the brief analysis of the existing problems in China’s current tax structure and the direction of tax reform in our country, this paper puts forward some concrete suggestions on how to reform and perfect our tax system.