中国的税收征管改革将对“十三五”规划(2016年至2020年)中的经济改革日程起到巨大的支持作用。改革将带来充足的税收收入、保障重点公共部门支出,同时有助于改善经营环境。为促进实现这些目标,本文拟提出建议,供中国未来五年实施税收征管现代化战略参考。一、税收征管改革方案中国政府已认识到税收征管改革的重要性, The reform of tax collection and administration in China will play a huge supportive role in the economic reform agenda in the “13th Five-Year Plan” (2016 to 2020). The reform will bring sufficient tax revenue, protect key public sector expenditures and help to improve the business environment. In order to promote these goals, this article intends to make recommendations for the implementation of China’s tax reform in the next five years, a strategic reference. First, the tax collection reform program The Chinese government has recognized the importance of tax reform,