随着我国经济建设不断发展,我国的财政税收发展也在稳定增长。由于政府部门在政策上的直接影响,有效促进了税收体制的改革。保障政府职能正常运行的重要途径是财政税收,能够促进我国社会经济的健康发展。目前我国的财政税收管理工作中存在一些漏洞,造成监管不到位、制度不完善等现象发生。本文通过财政税收相关环节进行研究,并且对发现的问题提出解决办法,从而不断优化财政税收管理构架。 With the continuous development of China’s economic construction, the development of fiscal revenue in our country is also growing steadily. Due to the direct influence of government departments on policies, the tax system reform has been effectively promoted. An important way to ensure the normal functioning of government functions is fiscal revenue, which can promote the healthy development of our society and economy. At present, there are some loopholes in our country’s fiscal and taxation administration, resulting in the problems of inadequate regulation and imperfect systems. This article through the fiscal and tax related links to conduct research, and found the solution to the problem, so as to continuously optimize the fiscal revenue management framework.