我国财税体制的问题及深化改革的思路

摘要

围绕着全面深化改革的战略部署,财税体制改革被提到了非常重要位置.文章在准确理解和把握财政、财税体制的概念及基本构件基础上,从财政收入、财政支出、预算管理制度、财政管理体制等方面分析了现行财税体制存在的问题,并相应提出深化改革的思路.%Financial and taxation system reform has been put in an important position around the strategic deployment on all round deepening reform. This paper analyses the problems on current financial and taxation system from the aspects of financial revenue and expenditure,budget control system,and fiscal management system on the basis of correct understanding of the concepts and basic elements of finance,financial and taxation system. The thoughts of deepening reform are suggested accordingly.