“发展才是硬道理”，当今国力的较量说到底是生产力的较量。那么，我国税制如何促进生产力的发展，其中一个值得研究的问题是税制建设与生产力发展的关系问题。本文提出税制建设应以税收再生产思想为指导思想，并拟就这一思想如何优化税制，从而促进生产力发展的有关问题进行 “Development is the last word.” In the final analysis, the contest of national strength is a contest of productivity. So, how to promote the development of productive forces in our country’s tax system, one of the problems worthy of study is the relationship between the tax system and the development of productive forces. This paper proposes that the tax system construction should take the idea of ​​tax revenue reproduction as its guiding ideology and proposes to carry out the related issues of how to optimize the tax system and promote the development of productivity