深化财税体制改革是经济体制改革的重头戏,现在实行的一系列的财税改革,如营改增、小微企业所得税优惠以及正在酝酿的房产税改革等,一定程度上化解了原有财税体制的弊端,但总体上看并没有从根本上改变,财税体制改革任重而道远。本文结合对财税体制改革的理解,从征管、税负和体制三方面方面提出了几点思考。 Deepening the reform of the fiscal and taxation system is the highlight of the reform of the economic system. A series of fiscal and tax reforms now under way, such as the reform of the camps, the preferential tax treatment of small and micro enterprises and the reform of real estate taxes that are under discussion, have, to some extent, solved the malpractices of the original taxation system However, overall, it has not fundamentally changed and the reform of the fiscal and taxation system has a long way to go. Combining with the understanding of the fiscal and taxation system reform, this article puts forward some thoughts on the three aspects of tax collection, tax burden and system.