税制改革的目标是使税收制度与社会经济发展状况相适应 ,以制度经济学的观点 ,即实现税制供给与税制需求之间的均衡。本文从我国现行税收制度的非均衡着手 ,探讨如何以最小成本的制度供给去适应现阶段的制度需求 ,认为成功的税制改革路径是 :我国税制改革应以现行税制的非均衡为出发点 ,改革增值税的制度供给 ;改革个人所得税的制度供给 ;实现辅助税种制度均衡的税制供给 The goal of the tax reform is to adapt the tax system to the socio-economic development and to institutional economy’s view that a balance between the tax system supply and the tax system needs to be achieved. This paper starts with the unbalanced current tax system in our country and explores how to adapt to the institutional demand at the present stage with the supply of the system with the lowest cost. The successful tax reform approach is that the reform of our tax system should start with the unbalance of the current tax system, The supply of tax system; the reform of the system of personal income tax supply; to achieve a balanced tax system of auxiliary tax supplies