本文通过对改革开放30年来的中国税制建设历程的回顾和当前各国税制改革的借鉴,分析了中国现行税制运行过程中存在的问题,提出中国税制建设进一步发展的趋向是税制结构的健全和税种功能的强化。 Based on the review of the construction of China’s tax system over the past 30 years of reform and opening up and the current tax reforms in other countries, this paper analyzes the existing problems in the operation of China’s current taxation system. It points out that the further development of China’s taxation system is the improvement of tax structure and taxation functions Strengthen.