税收是我国财政收入的主要来源,税收制度坚持取之于民,用之于民的原则,随着社会主义经济体制的日益完善,财政税收制度也需要不断的优化与改革,以适应经济的发展。本文将系统分析财政税收体制改革中的问题,并针对这些问题提出个人建议,希望可以对财政税收体制改革提供参考。 Taxation is the main source of China’s fiscal revenue. The tax system insists on the principle of taking the people out of the people and using it for the people. With the improvement of the socialist economic system, the fiscal taxation system also needs continuous optimization and reform so as to adapt to the economic development . This article will systematically analyze the problems in the reform of fiscal and taxation system and put forward personal suggestions on these issues, hoping to provide a reference for the fiscal and taxation system reform.