我国现行税制结构尚存在一些不足与缺陷。税制结构的进一步优化和完善已成为不断发展与完善我国社会主义市场经济体制的一项重要内容。本文针对我国税制结构存在的问题,提出了调整和完善我国现行税制结构的设想。 There are still some shortcomings and flaws in the current tax structure in our country. The further optimization and improvement of the tax structure has become an important part of the continuous development and improvement of China’s socialist market economic system. In view of the existing problems in the tax structure of our country, this paper puts forward the tentative plan of adjusting and perfecting the current tax structure of our country.