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财税法律制度是一个国家重要的法律制度,它对经济的发展、生态环境的保护、收入分配的调节以及和谐社会的建立起着重要的作用。当前,随着改革开放的进一步深入,国家面临的问题也越来越多,突出表现在：1、环境日益恶化,由于经济学中外部效应的作用,大量的企业
The legal system of fiscal and taxation is an important legal system of our country. It plays an important role in economic development, protection of the ecological environment, adjustment of income distribution and establishment of a harmonious society. At present, with the further deepening of the reform and opening up, more and more problems are being faced by the state. The notable features are as follows: 1. The environment is deteriorating day by day. Due to the external effects of economics, a large number of enterprises