多年来,国内外学者围绕税制结构的问题进行了较为深入的研究,在理论研究、实证研究方面都取得了大量的成果。在我国新一轮税制改革起步阶段,对目前已有的研究成果进行整理、归纳和总结,既有利于进一步深化对税制结构问题的研究,也有利于为我国税制改革进程的顺利推进提供科学的参考依据。本文将从税制结构的内涵与分类、双主体税制结构的选择、税制结构的影响因素等方面入手对税制结构研究成果予以梳理,以期更为全面地展现税制结构及其相关方面研究的全貌。●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●● Over the years, domestic and foreign scholars have carried out a more in-depth study on the tax structure and have made a great deal of achievements in both theoretical research and empirical research. In the initial stage of the tax reform in our country, sorting out, summarizing and summarizing the existing research results is not only helpful to further deepen the research on the tax structure, but also to provide a scientific and effective method for the smooth progress of tax reform in our country Reference. This article will sort out the research results of the tax structure from the connotation and classification of the tax structure, the choice of dual subject tax structure and the influencing factors of the tax structure so as to more fully reveal the whole picture of the tax structure and its related aspects. ●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●●