到目前为止,我国改革开放已经历了三十余年。在这期间,我国的经济体制历经改革之后取得了巨大成就。而作为经济体制重要组成部分的财税制度,也在历经重重困难之后取得了关键性突破和实质性进展。但与此同时,我国财政在取得发展的同时,依然存在着一些亟需我们重视的矛盾与问题。基于此,笔者从财税制度改革的必要性谈起,分析了其当前存在的问题,并基于这些问题,提出了自己的看法和建议。 So far, China’s reform and opening up has gone through more than 30 years. During this period, our country’s economic system achieved tremendous achievements after its reform. As an important part of the economic system, the fiscal and taxation system has also made crucial breakthroughs and substantive progress after many difficulties. At the same time, however, there are still some contradictions and problems that urgently require our attention while our finance is making progress. Based on this, the author talks about the necessity of the reform of fiscal and taxation system, analyzes its existing problems and puts forward his own opinions and suggestions based on these problems.