In 2010, the world economic situation turns into a fierce changing period, and there is a trend of cooperation and benefit gambling among countries and economic organizations. Economies of developed countries expect slow recoveries, and some European countries appear debt crisis, which make prospects of their economies had gray futures. Although the impact of China's economic growth by the global economic situations is limited, there is still some problems in China's economy, such as insufficient internal impetus driving economic growth and some policy shortcomings. Therefore, in the 12th Five-year Plan Period, the finance and tax policies must be macro controlled, coordinated and flexible implemented. <<