新中国成立至今,我国的税收制度屡经改革,税收制度不断健全和完善,但随着社会经济政治的日益发展,现行的税收制度显现出了它的不足与缺陷。税制结构指的是税收制度中税种的构成以及税种在其中所占的地位。税制结构是否得当,是税收制度健全与否、税收作用能否充分发挥的重要前提。 Since the founding of New China, China’s tax system has been repeatedly reform and the tax system has been continuously improved and perfected. However, with the development of social economy and politics, the current tax system shows its shortcomings and deficiencies. Tax structure refers to the tax system in the tax structure and tax status in which they occupy. Whether the tax structure is proper or not is an important prerequisite for the sound tax system or whether the tax role can be brought into full play.