随着经济的发展,我国的财政税收也因此受影响。目前,我国的财政税收发展趋势是在稳定中放慢了增长速度。由于政府部门的政策影响,我国的财政税收有了新的体制改革。这次的税收体制改革改变了我国财政税收的结构,并且将会一直对我国的财政税收产生影响。虽然税收体制改革促进了财政税收的发展,但是在体制改革实施的过程中,财政税收体制并未和经济的发展情况相适应,在税收过程中仍然存在弊端。例如个人所得税、财产税、资源税等在某些地方实施过程中仍然存在漏洞,不能做到公正、公平。还有就是中央和地方资源分配不合理,不管是在财力上还是在事权上。本文将对我国的财政税收进行研究,分析其中存在的问题并给出合理建议。 With economic development, our fiscal revenue is also affected. At present, the development trend of fiscal revenue in our country is slowing down the growth rate in stability. Due to the policy influence of the government departments, our country’s fiscal tax has a new system reform. This reform of the tax system has changed the structure of China’s fiscal revenue and will always have an impact on China’s fiscal revenue. Although the reform of taxation system has promoted the development of fiscal revenue, during the implementation of the system reform, the fiscal taxation system has not been adapted to the economic development, and there are still disadvantages in the taxation process. For example, personal income tax, property tax, resource tax and other places in some places there are still loopholes in the implementation process, can not be fair and equitable. There is also unreasonable distribution of resources between the central and local governments, both financially and in power. This article will study the fiscal revenue in our country, analyze the existing problems and give some reasonable suggestions.