This topic in absorbing the latest research results at home and abroad, on the basis of the actual situation in China's economic development and the fiscal and taxation policies as the background, through the combination of qualitative research and quantitative research methods to the dynamic effects of fiscal and taxation policies during the transitional period of our country and our dynamic optimal macro tax burden level of in-depth research and analysis, and on this basis, the fiscal and taxation policy in our country put forward the policy Suggestions.