自中央十八届三中金会召开以来,我国政府对全范围领域开展深化全面的改革。在众多的领域中,改革财政税收制度需要立足于我国的实际情况,满足社会主义经济市场的要求。伴随着我国社会的进步和经济水平的不断提高,我国的经济体制也随之有所变更,并且还在一定程度上取得了很好的效果,促使我国财政税收体制也有所改进。我国的财政税收的深化改革为我国的社会发展和经济进步有着重要的影响.财政税收不仅调节了我国社会各个领域的收支平衡,也为我国的良好发展奠定了坚实的基础,并且还能带动我国社会朝着健康、良好的方向发展前进。但是在此同时我国的财政税收进行深化改革也存在着些许问题.笔者针对深化我国财政税收体制改革进行思考,并对其中的问题和对策进行具体阐述。 Since the convening of the Third Plenary Session of the 18th Central Committee of the Communist Party of China, our government has carried out deepened and comprehensive reforms in the entire field. In many fields, reforming the fiscal tax system needs to be based on the actual conditions of our country and meet the requirements of the socialist economic market. Along with the progress of our society and the continuous improvement of the economic level, our country’s economic system has also been changed. At the same time, it has also achieved good results to a certain extent, prompting an improvement in our fiscal and taxation system. The deepening reform of fiscal revenue in our country has an important influence on the social development and economic progress in our country.Fiscal revenue not only adjusts the balance of payments in all fields of our society but also lays a solid foundation for the sound development of our country, Our society is moving in a healthy and good direction. However, at the same time, there are still some problems in deepening the reform of fiscal revenue in our country. The author thinks deeply about deepening the reform of fiscal and taxation system in our country, and elaborates the problems and countermeasures therein.