政府各种职能的行使,表现为政府的行政能力。政府能力的强与弱,直接影响到这一政府执政期间社会经济环境的好与坏。政府能力缺失必然会影响到作为社会经济大环境的重要组成部分的税务环境的创建,政府能力缺失不可能创建良好的税务环境,反而必然会使税务环境状况变糟。要建立良好的税务环境,必须强化政府的各种能力。一个政府的产生,必然伴生 The exercise of various government functions is manifested in the government’s administrative capacity. The strength and weakness of government ability have a direct impact on the good and bad of the social and economic environment during the government’s administration. The lack of government ability will inevitably affect the creation of a tax environment that is an important part of the socio-economic environment. The absence of government capacity can not create a good tax environment, but will inevitably worsen the tax environment. To establish a good tax environment, we must strengthen the government’s various capabilities. The birth of a government must be accompanied