自从我国对财政税收进行改革以来,在财政的支出体制方面不断优化,顺利完成了税制转型、预算体制优化等任务,为当前社会主义市场经济的发展做出了突出贡献。笔者在此结合自己多年实践经验,就当前我国在财政税收体制改革中存在的问题和优化对策进行分析,以期能更好地完善财政税收体制。 Since the reform of fiscal revenue in our country, we have continuously optimized the fiscal expenditure system and successfully completed the task of transforming the tax system and optimizing the budget system, making outstanding contributions to the current development of the socialist market economy. Based on my years of practical experience, the author analyzes the current problems and countermeasures in the fiscal and taxation system reform in China so as to better improve the fiscal and taxation system.