在社会经济发展和深入改革开放的过程中,财政税收体制改革是首要问题。通过改革财政税收体制,能够保证收支平衡、优化社会资源的配置,促进社会经济的发展。我国在财政税收体制改革方面已经取得了不错的成绩,但是其中仍存在制约财税改革的问题。本文着重分析了当前我国财政税收改革的意义和突出问题,并且提出了相关建议和对策。 In the course of socio-economic development and in-depth reform and opening up, the reform of fiscal and taxation system is the primary issue. By reforming the fiscal and taxation system, we can ensure a balance between revenue and expenditure, optimize the allocation of social resources and promote social and economic development. China has made good achievements in the reform of the fiscal and taxation system, but there still exist some problems that restrict the reform of the fiscal and taxation. This article focuses on the analysis of the current significance of our fiscal tax reform and outstanding issues, and put forward the relevant recommendations and countermeasures.