Abstract: Based on the Decision of the Central Committee of the Communist Party of China on Deepening Major Reforms and Deepen the Overall Program of the Fiscal and Tax System Reform, the paper made a systematic assessment of the progress of the fiscal and tax system reform from November 2013 to October 2016. The results show that the reform of the budget management system has achieved initial effect, but under the constraints of various subjective and objective factors, the system is still under construction in the initial stage. The reform of the tax system represented by the indirect tax has made positive progress, but the direct tax reform of the other wing is relatively slow, which is a “lap- type” project. Although the reform of the Central-local fiscal system has been a breakthrough, but the relative lag of the state has not fundamentally changed, on the whole is still “dragging its feet” project as a whole, the reform of the fiscal and taxation system is still not balanced enough and needs to be coordinated and promoted. The supporting and fundamental role of the reform of the fiscal and taxation system for comprehensively deepening reforms is gradually emerging, but efforts need to be made to increase efficiency. On this basis, this paper puts forward a series of specific suggestions to further promote the reform of fiscal and taxation system.
