“十二五”《规划纲要》明确提出要加快财税体制改革,这是注重改革的顶层设计,从重点领域和关键环节完善社会主义市场经济体制的重大举措,也是促进科学发展和加快经济发展方式转变的必要保障。改革开放以来,我国财税体制改革不断推进,公共财政体系逐渐建立,财政政策有效实施,财税职能作用日益增强,各级政府财力不断壮大。但与完善社会主义市场经济体制、促进 The Outline of the 12th Five-Year Plan clearly states that it is necessary to speed up the reform of the fiscal and taxation system, which is a major measure focusing on the top-level design of reform, improving the socialist market economic system from key areas and key links, and also promoting scientific development and speeding up the economy The necessary guarantee for the transformation of development mode. Since the reform and opening up, the fiscal and taxation system in our country has been continuously promoted. The public financial system has been gradually established. Fiscal policies have been implemented effectively. The fiscal and tax functions have been increasingly strengthened and the financial resources of governments at all levels have been continuously expanded. However, it is necessary to improve and perfect the socialist market economic system