供给侧改革的目标是进一步解放生产力,提升竞争力,推动经济持续、快速、健康、稳定、和谐发展。税收政策作为一项重要的经济调控手段,如何在推进供给侧改革过程中充分发挥税收杠杆职能调节作用,是目前各级税务机关亟需研究和解决的重大课题。本文将通过对供给侧改革的定义及其涵义,供给侧改革提出的背景,供给侧改革要达到的目标,目前税收政策存在的问题等进行深入细致的分析,从而在借鉴国际供给侧改革经验的基础上,提出一系列有利于促进供给侧改革的对策措施。 The goal of supply-side reform is to further liberate the productive forces, enhance their competitiveness and promote sustained, rapid, healthy, stable and harmonious economic development. As an important means of economic regulation and control, how to fully exert the regulatory role of tax leverage in promoting the supply-side reform is a major issue urgently needed to be studied and solved by the tax authorities at various levels. This article will analyze the definition of supply-side reform and its connotation, the background of supply-side reform, the goal to be achieved by supply-side reform and the current problems of taxation policy, so as to draw lessons from the experience of international supply-side reform Based on the proposed a series of measures conducive to promoting supply-side reform.