公民纳税意识新论

A New Probe into the Paying Taxes Consciousness

提高公民的纳税意识不能只停留在空泛的宣传和片面强化税收征管权上 ,而应以建立良性互动的税收征纳法律关系为核心 ,从保证税法自身的品质、确认纳税人的基本权利、提高税收机关的执法水平等方面完善我国的财税体制。

In order to foster the tax-paying consciousness of tax payers, it's insufficient to rely on washy propagation or put undue emphasis on collecting and administering power of authorities. What is necessary is to assure the legal character of the tax law, to confirm and safeguard the fundamental right of tax payers and to reinforce the executive level of authorities.