从“刘易斯拐点”的定义入手,并参考其它国家经历刘易斯拐点的经验,透过最近几年我国的劳动力市场上的一些明显变化来说明我国正面临刘易斯拐点。并结合我国当前一段时间内的税收体制,来说明我国政府应该如何在税收体制方面做出调整,来应对刘易斯拐点的到来,从而使我国经济发展的劳动力供给得以保证。 Beginning with the definition of “Lewis turning point,” and referring to the experience of other countries in going through the Lewis turning point, we can see that our country is facing a turning point in Lewis through some obvious changes in our labor market in recent years. Combined with China’s current tax system for a period of time to illustrate how our government should make adjustments in the tax system to deal with the arrival of the Lewis turning point so that the supply of labor for our economic development can be guaranteed.