Abstract:  Tax modernization is the inevitable requirement and reflection of the national economic and social modernization in
taxation work. In the process of tax modernization after Chinese reform and opening-up, the modernization of the tax system is the
prerequisite and basis for the realization of goals in tax modernization, but the modernization of the tax system cannot be separated from
the protection of the modern procedural tax system. It is showed that the construction of procedural tax system in China has been
progressing rapidly ever since the reform and opening-up, but it is still falling behind the demands of modern market economy,
democratic legal system and social co-governance. It is suggested as follows: through in-depth tax administration, the procedural tax
system should be reformed, from near-term system improvement to long-term system planning, to match the nation's process in
achieving Two Centenary Goals and China Dream, as well as the modernization of governance system and administrative capacity.

Key words: tax modernization, tax administration, modern tax system, procedural tax system reform, fairness and justice