21世纪初中国经济形势的变化与经济发展的要求，必将给我国税制改革带来新的契机与挑战，这一阶段改革的成败直接关系到我国既有改革成果的巩固与纵深发展。湖南大学刘建民副教授承担的国家社科基金课题《21世纪初中国税种结构优化问题研究》，全面系统地研究了我国税种结构优 At the beginning of 21st century, the changes in China’s economic situation and the requirements for economic development will surely bring new opportunities and challenges to China’s tax reform. At this stage, the success or failure of reforms directly affects the consolidation and in-depth development of the existing reforms in our country. Associate Professor Liu Jianmin from Hunan University, the National Social Science Fund Project “Research on the Tax Structure Optimization in China in the Early 21st Century”, systematically studied the tax structure of our country