内容摘要：

30年来，中国的税制改革最初与财力困境有一定联系，但从根本上看，是经济改革推动了税制改革，税制改革本身也构成了经济改革的一部分。税制改革是制度需求者和供给者互动的产物，是改革者知识结构发生变化的结果。政府转型是税制改革的新动力。

关键词：税制改革　国家财力　经济改革　政府转型

abstract：china's 30-year tax reform has been initially related to financial pressures of the state. but in essence, it is economic reform that pushes forward tax reform, while the latter forming part of the former. tax reform is a product of the interact relationship between demanders and suppliers of tax system. changes of the reformers' knowledge structure have also contributed to tax reform. the transformation of government is a new motive force of tax reform.

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