“知识经济”一词，现在越来越频繁地出现在各种报刊书籍等媒体上。知识经济是什么，它的内涵有哪些，为什么它会越来越受到人们的青睐，它的出现对经济增长、社会发展以及税收政策和税收制度等会带来什么样的影响，等等，都日益受到人们的广泛关注。厦门大学博士生导师邓力平教授和他的学生詹凌蔚撰写了这篇文章，从对知识经济的基本认识、知识经济下税制优化的新特点、知识经济下税制优化的指导思想、知识经济下税制结构优化及知识经济发展与我国税制优化等问题进行了较全面的阐述，希望能对广大读者有所帮助和启发 The term “knowledge economy” is now appearing more and more frequently in media such as newspapers and magazines. What is the knowledge economy, what is its connotation, why it will be more and more popular, what its impact will have on economic growth, social development, tax policy and tax system, etc. Increasing attention by people. Xiamen University doctoral tutor Professor Deng Liping and his student Zhan Lingwei wrote this article. From the basic knowledge of the knowledge economy, the new features of the tax system under the knowledge-based economy, the guiding ideology of tax system under the knowledge-based economy, the tax structure optimization under the knowledge-based economy And the development of knowledge-based economy and tax system optimization in China and other issues a more comprehensive exposition, hoping to help readers and inspiration