文章认为,尽管我国的税制改革取得了很大的成绩,但仍存在着税制改革体系的结构不合理、税权界定不明确、税负不公平、税法体系不健全等突出问题。为此,文章着重围绕所要实现的政策目标、应当遵循的基本原则以及最终达到的目标模式等提出了深化税制改革的具体设想,并且强调要与企业改革、价格改革、财政体制改革以及金融体制改革等配套进行才能获得成功。 The article holds that although our tax system reform has made great achievements, there still exist such prominent problems as the irrational structure of the tax system reform, the unclear definition of tax rights, the unfair tax burden and the unsound tax system. To this end, the article focuses on the policy objectives to be achieved, the basic principles should be followed and the ultimate goal of the model put forward to deepen the specific idea of ​​tax reform, and stressed that with the enterprise reform, price reform, the financial system reform and financial system reform And other supporting to be successful.