随着我国经济的不断发展,我国的税收也得到飞速的发展,特别是乡镇财政税收,和以前相比财政税收的规模和数量都有了质的飞越。由于我国乡镇税收正处改革和发展的重要阶段,乡镇财政税收还存在一系列的问题,表现较为突出的是乡镇财政税收征收复杂等问题,乡镇财政税收管理不到位,容易加剧城乡之间税收收入的矛盾,要想解决存在的问题和保证乡镇财政税收的良性发展,需要进行乡镇财政税收模式的改进研究,利用先进的财政税收管理方法和理论,来完善乡镇财政税收各项规章制度,积极为增加乡镇财政税收想办法,提出切实有效的措施。文章通过调研分析,研究了现阶段我国乡镇财政税收的现状,进行了提高乡镇财政税收效率的措施研究,通过研究对于完善乡镇财政税收管理制度,增加乡镇的财政税收具有重要的作用。 With the continuous development of our economy, our country’s tax revenue has also been rapidly developed. In particular, the tax revenue and expenditure of townships and towns have been qualitatively increased over the previous scale and number of fiscal taxes. As China’s township tax revenue is in an important stage of reform and development, there are still a series of problems in the taxation and administration of townships and towns. The most prominent problem is the complex tax collection in townships and towns. Tax administration of townships and townships is not in place and tax revenues between urban and rural areas are easily aggravated In order to solve the existed problems and ensure the benign development of township fiscal revenue, it is necessary to study the improvement of township fiscal taxation mode, to use the advanced methods and theories of fiscal revenue management to improve various rules and regulations of township finance tax, actively Increase township fiscal tax to find ways to put forward practical and effective measures. Through investigation and analysis, the article studies the status quo of tax revenue and expenditure in towns and townships in our country at present, and studies the measures to improve tax and fiscal efficiency of township and town taxation. It is of great significance to improve the tax and revenue management system of township and town and increase the tax revenue of township and town through the research.