According to the “Decision of the CPC Central Committee on Several Important Issues of Comprehensively Deepening Reform” and the “Overall Plan for Deepening the Reform of Fiscal and Tax System”, the paper systematically evaluates the development progress of this round of fiscal and tax system reform from November 2013 to October 2016. The results show that the reform of budget management system has achieved initial achievements, but under the constraints of various subjective and objective factors, it is still under construction in the starting stage. The tax system reform represented by indirect tax has made positive progress, but the reform of direct tax is relatively slow, which is an imbalanced project. Although the reform of fiscal reform has made some breakthroughs, the relatively lagging state has not been fundamentally changed, which belongs to a project whose specific direction remains to be clarified. The reform of the fiscal and tax system is not balanced enough as a whole, and needs to be promoted in a coordinated way. Its supporting fundamental role in deepening the reform in an all-round way is gradually emerging, but its efficiency needs to be strengthened. On this basis, this paper puts forward a series of targeted suggestions to further promote the reform of the fiscal and tax system.
