Since the 18th National Congress of the CPC，China’s tax system has achieved a series of remarkable results in the process of promoting a higher-level opening-up，including the continuous expansion of the volume of foreign trade，the continuous improvement of the scale and quality of foreign capital utilization，and the increasingly prominent international status of the tax revenue of major countries. However，in recent years，the international economic situation has been turbulent，and the tide of anti-globalization has surged，which has led to greater challenges and uncertainties in China’s higher-level opening-up，and the adaptability of China’s tax system to it has also been strongly impacted. At the new stage of development，China must implement the new development concept，based on the perspective of globalization and the new trend of international competition，and constantly improve our tax system to enhance its coupling with higher-level opening-up，and inject greater certainty and stronger driving force into the construction of a new development pattern.