大学生纳税心理探究

Survey of the Psychologies of University Students towards Tax Duty

对大学生纳税心理进行调查,有利于推动高校税法教学的完善和健康纳税心态的提前培养。调查研究表明,大部分学生的纳税心理偏向积极,认可我国的税法制度,但对税收知识了解不足,因此,需加大宣传普及纳税知识,完善税收制度,树立正确的纳税心理,从而促使他们在将来的工作中自觉遵从税收法律、法规,形成诚信纳税的良好税收习惯,构建和谐的社会税收征纳关系。

Research on the psychologies of university students towards tax duty is conducive to improve tax education in universities and build the students with healthy tax awareness in advance.The results of the research show that most of the university students hold a positive attitude towards their tax duty with high recognition of China’s tax law system,but their tax knowledge is still insufficient.Therefore,it is of great significance to increase the publicity and popularization of knowledge about tax legislation,improve the taxation system and form a proper perception towards tax duty.As a result,they will comply with taxation laws and regulations when they begin to work in the future,forming a good habit of honestly honoring one’s tax duty and building a harmonious social tax collection and payment relationship.