在市场经济条件下,区域间的竞争在很大程度上取决于环境的竞争,一个地方要赢得经济发展的主动权,就必须着力营造一个良好投资环境。作为经济管理的重要组成部门,税务机关在地方经济发展中担负着重要的使命。良好的税收环境对地方经济的发展具有直接的推动作用。 当前影响并制约税收环境优化的主要问题 市场经济呼唤公开、公平、公正的竞争环境。作为经济执法部门,税务机关负有为经济发展保驾护航的重要职能作用。税务部门要依法从严治税,以维护公平竞争的市场经济秩序;社会各界 In a market economy, competition among regions depends largely on environmental competition. To win the initiative of economic development, a place must strive to create a sound investment environment. As an important part of economic management, the tax authorities have an important mission in the development of local economy. A good tax environment has a direct impetus to the development of the local economy. The Major Issues Currently Affecting and Restricting the Optimization of the Tax Environment Market economy calls for an open, fair and just competitive environment. As an economic law enforcement department, the tax authorities have an important role to play in escorting economic development. Tax departments should strictly punish taxes in accordance with the law in order to maintain a fair market economy order; all sectors of society