我国的税制体系不健全,尤其是对直接税和间接税的划分不完全符合税收负担转嫁与否的定义,影响了税收政策实施的有效性,不利于扩大财政有效供给,应重构税制体系。文章对直接税和间接税进行了新划分,研究了两者的相对关系及对经济增长的促进作用,发现直接税在我国经济增长过程中表现出更为有效的作用。财政供给侧改革背景下我国税制体系重构重点是,深化“营改增”改革,降低工业增值税税率;发挥特定消费税对居民收入分配的调节效应;健全个人所得税制度,发挥直接税对居民收入分配的调节效应;以产业转型升级为导向,完善企业所得税的制度设计。 China’s tax system is not perfect. In particular, the definition of direct tax and indirect tax does not fully comply with the definition of whether the tax burden should be passed on or not, which has affected the effectiveness of the tax policy. It is not conducive to expanding the effective supply of finance. The tax system should be reconstructed. The article makes a new division between direct tax and indirect tax, studies the relative relationship between the two and promotes the economic growth, and finds that the direct tax shows a more effective role in the economic growth of our country. In the context of fiscal supply-side reform, the focus of the restructuring of China’s taxation system is to deepen the reform of the “tax reform” and reduce the industrial VAT tax rate; to exert the regulatory effect of the specific consumption tax on the income distribution of residents; to improve the personal income tax system and to exert the direct tax on residents The adjustment effect of income distribution; the industrial restructuring and upgrading as a guide, improve the corporate income tax system design.