我国的财税体制改革是整个经济改革推进的关键,而财税体制本身存在诸多问题,需要从根本上抓住“真问题”以切实推进改革。本文深入剖析了我国目前的财税体制的根本问题所在,并提出了改革的重点和难点,同时也提出对改革的难度要有充分预计,因为它不仅是经济问题,也是社会问题、政治问题,解决好它既需要智慧,也需要勇气。 The reform of the fiscal and taxation system in our country is the key to promoting the entire economic reform. However, the fiscal and taxation system itself has many problems and needs to fundamentally grasp the “true problems” so as to push forward the reform in a substantive manner. This paper analyzes in depth the fundamental problems of the current fiscal and taxation system in our country, and puts forward the key points and difficulties of the reform. At the same time, it also proposes that the difficulty of the reform should be fully predicted because it is not only an economic issue but also a social issue and a political issue. It requires both wisdom and courage.