“十三五”时期是全面建成小康社会决胜阶段。本文认为,尽管“十二五”时期财税体制改革稳步推进,但受制于国内外环境多重因素影响,财税体制改革仍存令人遗憾的地方,建议“十三五”时期的财税改革从完善税收制度、重构中央和地方财政关系等角度进一步深化改革。 The “Thirteen-Five” period is the decisive stage for building a well-off society in an all-round way. This paper argues that despite the steady progress of the fiscal and taxation system during the period of the Twelfth Five-Year Plan, subject to the multiple environmental factors at home and abroad, the reform of the fiscal and taxation system still has some regrettable places. It is suggested that the fiscal and taxation during the “13th Five-Year Plan” The reform further deepens the reform from the perspectives of perfecting the tax system and reconstructing the financial relations between the central government and local governments.