对我国税制改革以来“税收与法制”问题的反思

A Discussion about "Tax and Legal System"Since the Tax System Reform

我国国民税收法制意识和观念淡薄与不健全的背后，隐含看深刻而复杂的历史与现实根源。从正本清源入手，根除我国税收法律机制和税收法律实践中的一切有害因素，对于强化全社会的税收法律观念，培养全民依法纳税意识，显得更力重要和迫切。

Abstract why are the consciousness and sense to the legal system of our national tax getting blunted?This is because of the complex historical and modern source. It seems very important and urgent to get rid of all the harmful Infections in our legal mechanism of tax and the practise of tax law,to strengthen the sense to the tax law and to foster the whole nation's consciousness of tax payment by law.