1994年分税制改革以来,实行了分税制财政管理体制、初步建立了转移支付制度、推行了税制改革和农村税费改革。但现行财税体制出现各级政府之间事权划分不清,转移支付制度不规范,税制改革目标不明确等问题。本文从政府体制改革为切入点改革财税制度,以建设合理科学有利于社会主义市场经济发展的税收制度。 Since the tax-sharing reform in 1994, the tax-sharing system for financial management has been implemented, the transfer payment system has been basically established, and the tax system reform and rural tax-fee reform have been implemented. However, the current fiscal and taxation system is characterized by unclear division of power between governments at all levels, irregular transfer payment system and unclear goals of the tax reform. This article from the government system reform as the starting point to reform the taxation system, in order to build a reasonable science is conducive to the development of the socialist market economy tax system.