上海自贸区是我国改革的试验田,其最大的特点在于制度的可复制性。如何设计出可复制的税制,就构成我国财税改革的一个中心任务。在税制改革方面,只有不以要素驱动,不以损害其他区域为前提,形成标准化的发展模式才能使制度推广到全国。目前上海自贸区已经朝着该方向发展并有所成绩,但仍存在诸如税法不完善、课税程序不规范等问题。本文针对这些问题提出了一些建设性的意见,以增强自贸区税制改革的可复制性。 Shanghai Free Trade Zone is the experimental field of our country’s reform. Its biggest feature lies in its reproducibility. How to design a replicable tax system constitutes a central task of fiscal reform in our country. In the aspect of tax system reform, the system can be extended to all over the country only if it is not driven by factors and not prejudiced by other regions, and a standardized development model can be formed. At present, the Shanghai FTZ has been developing in this direction and has achieved some achievements. However, there are still some problems such as imperfect tax laws and non-standard taxation procedures. This article puts forward some constructive suggestions on these issues so as to enhance the replicability of tax reform in the free trade area.