“深化财税体制改革”与“健全城乡机制”两者具有深刻的内在联系。经由对美国城镇化进程中财税法治实践的考察,发现征税活动的合法化、科学化、专业化的运行,能有效划定公私财产权利的界限,保障征税权法定化独立运行与地方自治建设之间的平衡,客观上推动了地方城镇(市)的发展。在我国全面推进依法治国、建设法治中国之际,强调城镇化发展,实现改革成果的公平有序分享,应当重视民主法治建设,其核心要义包括在法治框架下的政治民主与经济民主,即构建和推行现代化的财税法治体系。通过对域外经验的历史比较考察,结合我国的现实,文章认为从明确地方在城镇化建设中的财政权利(力)主体地位、提升预算管理中的社会参与程度、借助税制改革厘清央地事权等层面予以推进,可有效拓宽和夯实城镇公共服务的经济基础,平衡社会资源在初次分配中的层级差异,实现社会治理效率与公正的协调统一。 “Deepening the reform of fiscal and taxation system ” and “Sound urban-rural mechanism ” have profound internal relations. Through the investigation of the fiscal and tax laws and regulations in the process of urbanization in the United States, it is found that the legalization, scientific and professional operation of taxation activities can effectively demarcate the boundaries of public and private property rights and safeguard the legalization of the taxation right and the operation of local autonomy The balance between construction and objectively promoted the development of local towns (cities). In our country’s comprehensive promotion of governing the country according to law and building a rule of law in China, it emphasizes the development of urbanization and the fair and orderly sharing of the fruits of the reform. We should attach importance to the construction of democracy and the rule of law. The core essentials include political democracy and economic democracy under the framework of the rule of law, namely, And the implementation of a modern fiscal rule of law system. Through the comparative study of history and experience of extraterritoriality and the reality of our country, the article holds that from the perspective of clarifying the dominant position of the fiscal power (force) in urbanization and enhancing the degree of social participation in budgetary management, It can effectively broaden and consolidate the economic foundation of urban public services, balance the level differences of social resources in the initial distribution, and achieve the coordination and unification of social governance efficiency and fairness.