The reform of fiscal system will be a key step in comprehensively deepening reform.We must take establishing modern financial system as the goal，speed up reforming the fiscal and taxation system，and adapt to the objective requirements for development in the new stage.In deepening reforms，the general ideas of perfecting fiscal system reform of tax distribution are as follows：under the premise of properly positioning government functions and realizing the transformation，we should cooperate with the flattening of government hierarchy levels and the integration and streamlining in the orientation of Super-Ministry System；establish a flat fiscal hierarchy framework；rationally divide the administrative powers and expenditure responsibilities of three levels，including the central level，the provincial level，and the cities and counties level；improve the transfer payment system；according to the principle of the political power，administrative power，financial power，tax base，budget，property right，debt financing power for one hierarchy level，match with a top-down transfer payment system of two levels from the Central to the provinces and necessary and reasonable interagency transfer payment system；establish a fiscal and taxation system consistent with the market economic system in which the financial powers are adaptable to the administrative powers and the financial resources are matched with expenditure responsibilities；deepen reforming the budget management system；carry out tax reform of promoting structural adjustment and mode transformation；and meanwhile strengthen performance orientation.