财政税收作为调控经济和社会公共资源配置的重要工具,是整个财政收入的一个重要组成部分,财政税收发展直接影响着整个财政的发展和社会经济的稳定,关系到我国小康社会的早日实现。本文对财税体制改革的历史进程进行分析,对于我国目前财政税收体制面临的诸多问题进行了总结,并就我国财政税收体制改革的进一步发展提出相关建议。 Fiscal revenue, as an important tool to regulate economic and social public resources allocation, is an important component of the entire fiscal revenue. The development of fiscal revenue directly affects the development of the entire finance and social economic stability and the early realization of a well-off society in our country. This article analyzes the historical process of fiscal and taxation system reform, summarizes many problems that our country’s current fiscal and taxation system is facing, and puts forward relevant suggestions on the further development of our fiscal and taxation system reform.