本文将对市场和社会环境对税收调控的影响做一般分析。市场中介与税收调控在市场经济条件下，市场是税收调控的经济环境，是税收调控主体的决策基础和依据，是税收调控客体接受调信息之后调整得力的经济条件，是税收调控手段作用到目标实现的中介。正是由于市场体系的存在和发 This article will make a general analysis of the impact of market and social environment on tax regulation and control. Market intermediary and tax regulation Under the condition of market economy, the market is the economic environment of tax regulation and control, the basis and basis of the decision-making of the main body of tax regulation, the economic condition that the tax regulation and control object can adjust well after receiving and adjusting the information, Realization of the intermediary. It is precisely because of the existence and development of the market system