China's Tax Law Enforcement Environment Research

Revenue is the lifeblood of a country, and it is the main source of government receipts. Tax plays an important role in economic adjustment, such as market stabilization, price regulation and control, environmental protection, safeguard social fairness and justice. Administration according to law is the rule of law and the basic requirements of modern government system. And law-based tax is a concrete manifestation about administration according to law in tax field. We should advocate law-based tax, and concern about the tax environment.Tax law enforcement environment reflects the implementation of tax laws and regulations, the government's administration according to law, and the right of taxpayer. It also has impact on implementation 's process and result. Tax law enforcement environment also play an importate role .This article uses administrative ecology, management, economics, law, and other disciplines'knowledge.Two studies, one qualitative and one empirical, were conducted to investigate the facts which influnce the tax law enforcement environment. From the view of narrowed tax environment, this article expatiates about economic enviroment, institutional environment, legal environment, moral environment, and social environment. First, it introduces the definition of tax law enforcement's environment, and then analyses the current problems and reasons. Finally, it put some measures to resolve them.