税收环境是指税收管理和社会政治、经济、文化等方面的相互联系，以及由此决定的管理主体和客体之间的关系。好的税收环境离不开合理的税收制度、科学的管理方式以及客观公正的执法，而公民纳税意识也是衡量税收环境优劣的一个重要方面。提高全民的纳税意识，是一个长期而艰巨 Tax environment refers to the tax administration and socio-political, economic, cultural and other aspects of the interrelationship, and thus the relationship between the management subject and the object. A good tax environment can not do without a reasonable tax system, scientific management and objective and fair law enforcement, and tax awareness of citizens is also an important aspect of measuring the pros and cons of the tax environment. To raise public awareness of tax payment is a long-term and arduous task