Abstract: The reform of the fiscal and taxation system, being a profound change that may transform our governance of the modernization, is a key to push forward the all-round and in-depth reform in our country. From the point of view of promoting the ability of national governance, an exploration is made to find out the reasons for speeding up the construction of the fiscal and tax laws, which revealed an urgent need to improve the management level and speed up modernization of national governance. The national governing capacity is the system guarantee for the comprehensive deepening of the reform. A analysis from three aspects tells us why the current fiscal and tax laws are falling behind the current demands for modernization. And some counter measures are put forth: to speed up the planning of the fiscal and taxation legislation; to establish a modern fiscal system; to improve the budget management system; what's more, to put into practice the statutory principles of taxation, and clarify powers and responsibilities and standardize the system of transfer payments.