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中文摘要：
研究中长期税制改革问题，对制定我国中长期发展规划，以及经济社会的稳定持续发展具有重要意义。本文在宏观税负、税制结构、税收体系和税收征管现代化等四个方面，从现状、问题、国际借鉴和发展趋势等多角度进行了较系统深入的分析。
英文摘要：
It is of important significance to study the issues concerning China＇s medium-and long-term tax reform for the purposes of drafting the country＇s medium-and long-term development planning and its stable and sustained development of economy and society. This paper makes a systematic and independent analysis on the current situation, problems, international reference, development trends in such fields as macro tax burden, tax structure, tax system and tax administration modernization.
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