Abstract: The tax system is a fundamental institutional arrangement that affects the relationships between the government, enterprises, and individuals. In parallel with the construction process of socialist market economy, China’s tax system has undergone sustained advancement and refinement along its clearly strategic objectives. During this critical juncture of comprehensively promoting the construction of a strong nation and the great cause of national rejuvenation through Chinese modernization, summarizing the achievements and experience of China’s tax system reform, clarifying the new challenges facing the improvement of the modern tax system, and by implementing the tax statutory principles, improving the tax system adapted to the new business forms, optimizing the tax-sharing fiscal system, improving the tax sharing system and the financial system, as well as responding to the challenges of the international tax order, will contributes to the objectives of deepening the fiscal and tax system reform outlined in the Decision of the Central Committee of the Communist Party of China on Further Deepening Reform and Promoting Chinese path to modernization.

Key words: comprehensively deepen reform, tax system reform, green tax system, rule of tax law, Chinese modernization