随着我国国情的不断完善,税制改革已经成为一项系统的工程任务。税制改革不仅要对初始的条件进行测评估计,还要对税制改革方案的形成原因、实行的措施以及税制改革需要实现的目标做出评估、评价。在税收管理体制下,中国税制改革也有了新定义。本文将在税收管理体制下对中国税制改革进行详细的分析。 With the continuous improvement of China’s national conditions, tax reform has become a systematic engineering task. The reform of the tax system should not only evaluate the initial conditions, but also evaluate and evaluate the formation of the tax reform program, the measures it has taken and the targets to be achieved in the tax reform. Under the tax administration system, China’s tax reform also has a new definition. This article will conduct a detailed analysis of China’s tax reform under the tax administration system.