税收政策作为我国经济政策中非常重要的组成部分,也是我国的经济发展以及人民生活水平的提高有着至关重要的作用。而财政税收管理则是我国整个财政税收体系建设中最为重要的组成部分,这篇文章以财政税收制度为探讨的对象,集中分析了财政税收体制在改革过程中取得的成就和面临的实际问题,针对这些问题,文章对进一步深化我国财政税收体制改革提出了相关的可行性建议。 As a very important component of China’s economic policy, the tax policy is also crucial to the economic development of our country and the improvement of people’s living standards. The fiscal tax administration is the most important component of the entire fiscal tax system in our country. This article takes the fiscal tax system as the object of discussion, concentrates on the achievements and actual problems in the reform of the fiscal tax system, In response to these issues, the article put forward relevant feasibility recommendations for further deepening the reform of China’s fiscal and taxation system.