任何社会都必然要从分配环节考察和分析其经济制度,而分配是否公平合理是考察和分析的核心问题。税收作为分配领域的重要杠杆之一,对分配具有不容忽视的调节作用。经过三年治理整顿,我国经济环境和经济秩序有了明显好转。一方面,已经出台的改革开放措施有了一定程度的配套,相应的政策和宏观调控手段有所完善和加强。所以,通过违法经营、贪污受贿、偷税漏税而暴发的情况日益有所减少。另一方面,现实使 It is inevitable for any society to examine and analyze its economic system from the distribution stage. Whether distribution is fair or not is the core issue for investigation and analysis. As one of the important levers in the field of distribution, tax revenue has a regulatory role that can not be ignored. After three years of governance and rectification, China’s economic environment and economic order have been markedly improved. On the one hand, the reform and opening up measures that have been promulgated have provided a certain degree of support and the corresponding policies and macro-control measures have been improved and strengthened. Therefore, the outbreak of illegal business, corruption, bribery and tax evasion have been declining. On the other hand, reality makes it