香港居民和中国大陆居民纳税意识差距及深层原因剖析

Hongkong citizen and China inland citizen tax paying consciousness distance and deepen reason analysis

中、西方意识形态、文化习俗及经济社会制度的差异是导致中国大陆和中国香港居民纳税意识差距的主要原因,通过构建影响居民纳税意识的指标体系,对中国香港和中国大陆的各项指标进行比照,分析两地居民纳税意识差异的深层原因。并借鉴中国香港的成功经验,提出增强我国大陆居民纳税意识的对策,这对公共财政的建设和完善具有重要意义。

Ideology, cultural practices and economic system differences lead to the China's Mainland and Hong Kong residents with different tax consciousness, ？by constructing the index system effected citizen’s tax consciousness to compare each index between Hongkong and China's Mainland,we analyse the underlying causes of differences,then learn from the successful experience of Hong Kong and put forward for China＇s national conditions to enhance tax compliance,which has the great significance of construction and improvement of public finances.