税收是居民获得公共产品而付出的对价,是一国财政收入的主要来源,承担着分配收入、配置资源和保障社会稳定的职能。但我国在税收立法、税收执法和税收司法等方面仍然存在很大不足,尤其表现在税收立法的不完善、公民的纳税意识不高和缺乏必要的税收司法保障体系。本文欲就我国当前税收执法环境中的这些比较突出的社会问题给予简要的分析。 Taxation is the price paid by residents for public goods and is the main source of fiscal revenue of a country. It undertakes the functions of distributing income, allocating resources and guaranteeing social stability. However, our country still has a lot of deficiencies in tax legislation, tax law enforcement and tax administration, especially in the imperfect tax legislation, the low tax awareness of citizens and the lack of necessary tax judicial security system. This article gives a brief analysis of these relatively prominent social problems in the current tax law enforcement environment in our country.