财政税收是我国经济发展的重要组成部分,财政税收管理体制的水平是我国社会发展的一个重要的标志,同时对我国人民的生活水平有着至关重要的影响。目前,我国财政税收体制仍存在着诸多问题,创新和完善我国财政税收管理体制势在必行。本文着重讲述了我国财政税收管理体制存在的一些问题,并对财政税收实施策略进行创新研究。 Fiscal taxation is an important part of China’s economic development. The level of the fiscal tax administration system is an important symbol of the social development of our country and has a crucial impact on the living standards of our people. At present, there are still many problems in the fiscal tax system in our country. It is imperative to innovate and improve the fiscal tax administration system in our country. This article focuses on some problems existing in the fiscal tax administration system in our country, and makes an innovative research on the implementation strategy of fiscal tax.