我国正处在计划经济向市场经济转轨阶段，税制改革刚刚起步，人们思想认识、价值观念尚未转变过来，对新的税收体制认识不够，对新税法和税收知识一知半解，依法治税的力度和公民依法纳税意识与社会主义市场经济发展要求仍有很大差距，偷税、逃税现象依然严重。有些企业为了小 China is at a stage of transition from a planned economy to a market economy. Tax reform has just started. People have not changed their thinking and values. They do not have enough understanding of the new tax system. They have little knowledge of the new tax law and tax knowledge, There is still a big gap between the awareness of paying taxes in accordance with the law and the requirements of the development of the socialist market economy. Tax evasion and tax evasion are still serious. Some companies for small