税收对经济调控能力的增强 ,一方面取决于税收制度的完善 ,另一方面取决于税制运行外部环境的优化 ,即有一个有利于税制运转的市场经济秩序 ,通过税制的内在协调性和外在适应性来实现税收调控的目标。税收环境直接影响税制的运行状态和运行效果,是税制产生和运行的基础 On the one hand, tax revenue depends on the perfection of the tax system, on the other hand, it depends on the optimization of the external environment of the tax system operation. That is to say, there is a market economic order conducive to the operation of the tax system. Through the internal coordination of the tax system and the external Adaptability to achieve the goal of tax control. Tax environment directly affects the operational status of the tax system and operational results, is the basis for tax generation and operation