宽松的税收环境包含两方面内容：一是税制简化、税负公平，有利于企业平等竞争；二是以现代计算机技术为依托的“法治、公平、文明、效率”的治税环境基本形成。税收环境作为投资软环境的要素之一，在吸引投资、促进经济发展中发挥着重要作用。如果说过去税收优惠被视为投资环 Loose tax environment contains two aspects: First, the tax system is simplified, the tax burden is fair, conducive to equal competition between enterprises; second is based on modern computer technology, “rule of law, fair, civilized and efficient” tax environment was basically formed. Tax environment, as one of the key elements of investment soft environment, plays an important role in attracting investment and promoting economic development. If the past tax incentives are regarded as investment ring