Since the tax system reform in 1994，especially since the“Twelfth Five Year Plan”，Henan finance and tax system reform has achieved remarkable Performance. But at the same time，the existing problems of the current fiscal and taxation systems are increasingly apparent，such as low transparency in budget，the weak local tax system construction is lagging behind，the failure in diriving the responsibility and expenditure，and so on. In accordance with the requirements for the party’s eighteenth and eighteenth of the Third Plenary Session，to further deepen the reform of fiscal and taxation system in Henan，need to improve the budget management system，perfect the tax system，regulating the responsibility and expenditure system，condensing deepening reform positive energy as the breakthrough point，to accelerate the establishment of a modern fiscal and taxation systems.