财政税收管理体制是我国财政体系建设和税收管理制度的关键组成部分,目前我国现有税收管理体制还不完善,存在税权分配高度集中、税收管理体制的法制性弱、财政税收管理执法不统一、财政税收监督管理不力、财政税收转移支付方面缺乏规范性等缺点,本文针对以上缺点,提出了相应的完善措施,有利于我国税收管理体制的健康发展。 At present, the current tax administration system in our country is still not perfect. There is a high concentration of tax rights distribution, the weak legal system of the tax administration system and the inconsistent enforcement of the fiscal and taxation management system The weakness of supervision and management of fiscal and taxation, and the lack of normative nature of tax revenue transfer payments. In view of the above shortcomings, this paper puts forward corresponding measures to improve the healthy development of tax administration system in our country.