近年来,随着社会主义市场经济发展到不同的阶段,我国财税体制经历了大大小小的多次改革,我国财税管理当局的目的很明确,任何一次改革都是为了促进财税体制更加适应当前的社会形势,促进当前经济的发展。经历了这么多年的财税体制的改革,我国财税体制的框架是越发的完善,与此同时也增加了财税体制在宏观调控方面的能力,为我国经济的发展保驾护航。然而,综合来看我国财税体制的改革大多是发现补丁就补,出现了补丁上加补丁的现象。有很多在立法的精神或者立法的原则上存在的问题,不是补丁能够弥补的,这些补丁的存在使得我国财税体制始终存在诸多不完善,在执行的过程中很难落实下去,存在诸多矛盾和问题,不利于我国财税体制的长久发展。所以,笔者认为再进一步进行财税体制改革,寻找新的出路显得尤为重要。 In recent years, with the development of the socialist market economy to different stages, the fiscal and taxation system in our country has undergone many reforms of all sizes. The purpose of China’s fiscal and taxation authorities is very clear. Any reform is to promote the fiscal and taxation system to be more current Social situation, promote the current economic development. After so many years of reform of the fiscal and taxation system, the framework of China’s fiscal and taxation system has been perfected. At the same time, it has also increased the ability of the fiscal and taxation system in macro-control and has provided escort for the economic development of our country. However, on the whole, most of the reforms in China’s fiscal and taxation system have found that the patches have been replaced, and the patch has been added. There are many problems that exist in the legislative spirit or the principle of legislation. It is not a patch that can make up for these patches. There are always imperfections in the fiscal and taxation system in our country. It is difficult to implement the patchwork in the implementation process. There are many contradictions and problems , Is not conducive to the long-term development of China’s fiscal system. Therefore, I believe it is particularly important to further reform the fiscal and taxation system and find new ways out.