笔者对改革开放以来中国税收制度改革进行简要回顾,弄清在不同时期中国税收制度具体由哪些税种构成,然后再按照不同税种参与不同层次分配的顺序,从税收参与初次分配、再分配到形成最终分配结果逐一进行描述,分析演变的原因及结果,从而透视我国税收制度在不同分配层次上所起的作用。并在此基础上,提出未来我国税制改革的基本思路。 The author briefly reviews the reform of China’s taxation system since the reform and opening up and clarifies the tax categories in different periods in China, and then according to the order of taxation participation in different levels, from the initial allocation of taxation participation to the final formation Allocation results were described one by one, analyze the evolution of the causes and results, and thus the tax system in our country at different levels of distribution played a role. And on this basis, put forward the basic idea of ​​our tax system reform in the future.