财政税收管理体制是我国财政体系建设以及税收管理制度的重要组成部分,就目前来讲,还存在税权分配高度集中,财政税收管理执法不统一,以及监管力度不够等问题,不仅难以适应社会经济发展需求,也在一定程度上制约着中央、政府调节经济职能作用的发挥,因此,必须要重视起财政税收管理体制的完善。 Fiscal and taxation management system is an important part of China’s financial system construction and taxation management system. At present, there are still some problems such as high distribution of taxation right, inconsistent enforcement of fiscal and taxation administration, inadequate supervision and so on. It is not only difficult to adapt to the social economy To a certain extent, development needs also restrict the role of the central government and government in regulating economic functions. Therefore, we must attach importance to the improvement of the fiscal and taxation management system.