伴随着经济的飞速发展及经济形势的变化,我国原有的税制结构必须进行大规模的改进与调整。本文回顾了税改以来的成果,介绍了国外的发展经验对我国的借鉴作用,在分析了我国税制存在的不足的情况下,适时地提出了我国税改的几项具体举措,如完善个人所得税、开征环境税等。 With the rapid economic development and changes in the economic situation, our country’s original tax structure must be massively improved and adjusted. This article reviews the achievements since the tax reform, introduces the foreign development experience to our country’s reference function, analyzes the shortcomings of the tax system in our country, promptly proposed several specific measures for our tax reform, such as improving the personal income tax , The introduction of environmental taxes and so on.