税收改革与税制改革、税收体制改革的关系,影响税收改革的基本因素和评价税收改革的标准是实施新一轮税收改革必须研究的三个基本理论问题,这是理解新一轮税改内容与步骤的理论前提,只有在此基础上才能跳出就税改论税改的误区。本文在厘清税收改革、税制改革和税收体制改革概念及其关系的基础上,分析了影响和评价税收改革的经济、法律和社会这三大因素和三大标准。 The relationship between tax reform and tax system reform and tax system reform, the basic factors influencing tax reform and the evaluation of tax reform standards are the three basic theoretical issues that must be studied in implementing a new round of tax reform. This is to understand the new tax reform content and The theoretical premise of steps, only on this basis can we jump out of the misunderstanding of the tax reform on tax reform. On the basis of clarifying the concepts of tax reform, tax reform and tax system reform and their relations, this article analyzes the economic, legal and social factors that affect and evaluate the tax reform and the three major criteria.