优化税制结构的理论思考朱广俊刘佐（国家税务总局科研所１０００５３）优化税制结构是指通过对税制构成要素改革、完善，最终实现税制优化的一个过程。它研究的是一国税制由哪些要素、按照什么样的目的、目标和形式组合才能使税制达到最优的程度。一般来说，要素构成譬如... Optimizing the Structure of Tax System Theoretical Considerations Zhu Guangjun Liu Zuo (State Administration of Taxation, Research Institute of State Administration of Taxation 100053) Optimizing the structure of taxation system refers to the process of reforming and perfecting the tax system components to finally realize tax system optimization. It examines the elements of a country’s tax system, in accordance with what purpose, goal and form to achieve the optimal tax system. In general, the elements constitute, for example ...