财税体制改革的一个重大举措,就是把税收立法权和执法权、税改管理与税务征管分离开,其主要目的在于防止政出多门,避免多级次随意减税、免税、退税、包税,减少税收征管执法的随意性,维护财税法规的统一性和严肃性,克服名义税负重而实际税负轻的不正常现象,确保财政收入及时、足额、均衡入库和圆满完成预算任务,保持财政经济秩序的正常运行。 A major measure in the reform of the fiscal and taxation system is to separate the tax legislative power, the enforcement power and the tax reform management from the tax collection and management. The main purpose of the reform is to prevent multiple government and government affairs and to avoid arbitrary tax reduction, tax exemption, tax rebate and tax , Reduce arbitrariness in tax collection and administration, maintain the uniformity and seriousness of tax laws and regulations, overcome the abnormal tax burden of nominal tax and reduce the actual tax burden, and ensure that fiscal revenue will be stored in a timely, full and balanced manner and the budgetary tasks are satisfactorily completed , To maintain the normal operation of the financial and economic order.