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税收收入在我国财政总收入中占据十分重要的地位,政府为实现其职能制定了相应的财政税收体制,以提高国家资源的优化配置,然而,市场经济的飞速发展对传统的财政税收体制提出了挑战,为保证市场经济有条不紊的发展,必须将我国财政税收体制的改革和创新放在首位,本文重点阐述了我国的财政税收体制存在的问题,并对改革和创新的路径进行了探讨。
Tax revenue occupies a very important position in the total fiscal revenue in our country. The government has formulated the corresponding fiscal tax system to realize its functions so as to improve the optimal allocation of national resources. However, the rapid development of market economy has put forward the traditional fiscal revenue system In order to ensure the orderly development of the market economy, we must give top priority to the reform and innovation of the fiscal and taxation system in our country. This article focuses on the problems existing in the fiscal and taxation system in our country and discusses the reform and innovation routes.