长期以来，人们习惯于撇开信息约束来讨论税制优化设计与实施问题，然而事实证明，税制的优化设计与实施实际上深受信息约束的影响。撇开信息问题来研究税制优化问题，容易导致税制改革的失误。因此，中国税制改革应该吸收对新税制及其实施所面对的信息约束重视不够的影响，多采纳那些在充分考虑信息需求的基础上提出税制改革的政策建议。 For a long time, people are accustomed to discussing the issue of optimal design and implementation of taxation despite information constraints. However, it has been proved that the optimal design and implementation of taxation system are actually influenced by information constraints. Leaving aside the question of information to study the issue of tax system optimization can easily lead to mistakes in tax reform. Therefore, China’s tax reform should absorb the inadequate attention paid to the constraints imposed on the new tax system and its implementation, and adopt more policy suggestions that reform the tax system based on the full consideration of information needs.