在经济新常态下,市场中各经济主体的利益格局处于动态调整中,税源结构、税收优惠方式随之变化,必然要求税收制度改革与之协同。推进税制改革,需要针对国内外经济形势的新变化,与改革节奏和结构变化相协调。可借鉴欧美发达经济体在税收制度改革方面的先进经验和做法,在深入分析我国当前税收制度现状的基础上,根据经济结构调整和产业结构优化的要求,明确税收制度改革目标,以保障和改善民生为税制改革的出发点,重点对我国的税收立法权、个人所得税、财产税及社会保障税等方面进行适时调整和完善。 Under the new economic normal, the interest pattern of all the economic entities in the market is in a dynamic adjustment. The tax source structure and the preferential tax treatment change accordingly, which inevitably requires the reform of the tax system to be coordinated with it. To promote the reform of the tax system needs to be in line with the new changes in the economic situation both at home and abroad, in harmony with the pace of the reform and structural changes. Based on the in-depth analysis of the current status of taxation system in our country, drawing lessons from the advanced experience and practices of the developed economies in the taxation system reform, the objectives of the reform of the taxation system should be clarified in accordance with the requirements of economic structural adjustment and optimization of industrial structure in order to safeguard and improve The livelihood of the people as the starting point for the reform of the tax system, focusing on China’s tax legislative power, personal income tax, property tax and social security taxes and other aspects of timely adjustment and improvement.