本文对新一轮税制改革的策略和实施步骤进行了初步探讨,并认为:设计良好的税制必须选择合适的改革策略;影响税制改革推行的因素既来自税制自身设计的缺陷,又源于外部经济环境的变化;从政治经济学的角度看,税制改革的步骤应该根据改革措施的影响力和影响面决定,与“三农”问题相关的税制是本次改革的突破口。 This article has carried on the preliminary discussion to a new round of tax system reform strategy and the implementation step, and thinks: The well-designed tax system must choose the suitable reform strategy; The influence tax system reform promotion factor both from the tax system own design flaw, but also from the external economy Environmental changes; From a political economy point of view, the tax reform steps should be based on the influence and impact of reform measures, and the “three rural” issues related tax system is the breakthrough of this reform.