十一五规划纲要指出要深化体制改革，推进财政税收体制改革。
The eleventh five-year planning has regulated that institutional reform should be deepened, and fiscal and tax institution reform should be advanced as well.
我国公共财政体制的基本建立和逐步完善，迫切需要构建相对应的税收文化。
The basic setting-up and the gradual progressing of our country's public financial system need to structure the corresponding tax revenue culture urgently.
摘要：非税收入作为财政收入的一个组成部分，一直以来都是财政体制改革的一个重点和难点。
Abstract: the non-tax revenue enters takes the financial revenue a constituent, has been since reform of the financial system one key and the difficulty.
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