一、经济全球化背景下我国税制优化的总体目标税制优化是一个不断向前推进并变化的系统工程。不同时期税制优化的目标不完全相同,这是由国家所处一定历史时期的社会经济环境、社会经济发展的主要任务决定的。经济全球化及加入WTO,将使我国经济的增长方式、运行质量、产业结构等 First, the overall goal of China’s tax system optimization under the background of economic globalization Tax system optimization is a systematic project that is constantly advancing and changing. The goals of tax system optimization in different periods are not exactly the same, which is determined by the major tasks of the socio-economic environment and social economic development of a certain historic period in which the country is located. Economic globalization and accession to the WTO will enable China’s economic growth mode, operation quality, industrial structure, etc.