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自１９９４ 年开始的中国面向市场经济的税制改革至今已近六年。当时的税制设计面对的是短缺经济，而目前中国经济环境已发生了很大变化，税制执行中也不断产生新的问题。因此，现行税收制度有必要做进一步的调整。深化税制改革面临的任务之一，是如何更好地发挥税收的政策效应。优化税制模式，将有助于发挥税收的内在稳定作用，同时辅以慎重运用的人为税收政策，可为经济增长作出更多贡献。宏观税负的高低是税制设计时必须考虑的重要问题。难点是如何评价中国当前的宏观税负，以及适合中国目前经济形势的宏观税负到底是多少。对这一问题要具体分析，综合评价，要考虑到税与费两部分负担。此外，若干税种需要改进，如扩大增值税征收范围、变生产型为消费型，统一企业所得税，开征社会保障税等。以及进一步完善地方税收体系，并适当下放税收立法权。
China’s market-oriented tax reform since 1994 has been nearly six years. At that time, the design of taxation system was facing a shortage of economy. At present, the economic environment in China has undergone great changes. New issues have also been constantly arising in the implementation of taxation system. Therefore, the current tax system needs to be further adjusted. One of the tasks for deepening the reform of the tax system is how to give better play to the tax policy effect. Optimizing the tax system model will help to exert the inherent stabilizing effect of taxation. At the same time, people who use the tax system carefully will be able to make more contributions to economic growth. The macro tax burden is an important issue that must be considered when designing a tax system. The challenge is how to evaluate China’s current macro tax burden and the macro tax burden that suits China’s current economic situation. Specific analysis of this issue, a comprehensive evaluation, to take into account the tax and fees in two parts. In addition, a number of taxes need to be improved, such as expanding the scope of VAT levied, changing the type of production into consumer-oriented, unified corporate income tax and levying social security taxes. As well as further improve the local tax system, and appropriate decentralization of tax legislation.