税收环境,是税收工作的客观条件。它包括税收的理论环境、社会环境、法律环境等方面。近年来,我国经济生活中偷、漏税现象严重,有的地方还发生了围攻税务机关,殴打税务人员的恶性案件。因此,有必要在整顿经济秩序、治理经济环境的“大气候”下,对税收环境进行综合治理。首先,在税收的理论环境方面,我认为,当前要改变理论脱离实践,不适当地强调税收的调节作用,不适当地强调税收的无偿性等现象。近年来,税收理论界有的同志夸大了税收的调节作用,有的甚至认为税收的调节职能是“第一位的”。这是“税收万能论”的表现。众所周知,税收是作为国家筹集财政收入的手段出现在人类历史上的。时至今日,税收的基 Tax environment is an objective condition for tax work. It includes tax theory, social environment, legal environment and so on. In recent years, there has been a serious problem of stealing and tax evasion in our economic life. In some places, vicious cases of beating up tax authorities and assaulting tax officers have also taken place. Therefore, it is necessary to comprehensively manage the tax environment under the “big climate” of rectifying the economic order and governing the economic environment. First of all, in terms of the theoretical environment of taxation, I think it is time to change the theory out of practice, improperly emphasize the regulatory role of taxation, and inappropriately emphasize the phenomenon of unpaid taxation. In recent years, some comrades in tax theory have exaggerated the regulatory role of taxation, and some even think that the regulatory function of taxation is “the first one.” This is a manifestation of the “tax revenue universal theory.” It is well-known that taxation appears in human history as a means by which countries raise financial revenue. Today, the tax base