This report constructed the evaluation index system based on the top planning text of reform,and progressed monitoring and evaluation of fiscal and taxation system reform in our country by the method of goal congruence. Through monitoring and evaluation we found the fiscal and taxation system reform shows the characteristics of progressive,experimental and selective reform after the tax system reform in 1994. The decision of third plenary session of the eighteenth is a global and long-term institutional innovation and systematic refactoring. Comparison of the basic goals of deepening reform of the fiscal and taxation system,for more than a year,budget reform and VAT instead business tax reform progressed faster,other reforms progress was not significant,some key links of the reform remained to be broken through. This report finally put forward some advices for further promoting the reform of the fiscal and taxation system and work mechanism.
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