财政是国家职能的重要组成部分，财政政策是国家宏观调控的重要工具。党的十一届三中全会以来，我国对财税体制进行了一系列重大改革，初步建立了适应社会主义市场经济要求的财税体制基本框架，财政收入随着经济的持续发展不断增长，财政在整个国民经济运行中的地位和作用日益 Finance is an important part of the state’s functions and fiscal policy is an important tool for the state’s macro-control. Since the Third Plenary Session of the 11th CPC Central Committee, our country has carried out a series of major reforms in the fiscal and taxation system, initially setting up the basic framework of the fiscal and taxation system that meets the requirements of a socialist market economy. With the continuous development of the economy, The status and role of the national economy are growing