摘要
公民税收理念指公民对税收的认知、服从及监督的意识。受文化基础和政府税收制度不同的影响 ,中美两国公民的税收理念有很大差异。培养中国公民的税收理念是实现依法治税的关键。从国情出发 ,我国政府应以低税负、宽税基、严管理和简便易行作为税制改革的原则 ,通过改革现行税制及征管方法 ,给公民创造参与税收全过程的条件 ,以培养我国公民的符合市场经济发展要求的税收理念。
Citizen taxation consicousness refers to consciouness of citizens on knowledge, submitting and supervision about taxation. Being influenced by different civilizations and taxation systems, taxation consciousness is different between Chinese and Amarican. On national conditions, Chinese government ought to adhere to principles which are low tax rate, wide tax base and strict tax administration,and reform taxation systems in force, so that Chinese citizen taxation consciousness can get more suitable for demands of market-directed economy.
出处
《西安邮电学院学报》
2002年第4期76-79,共4页
Journal of Xi'an Institute of Posts and Telecommunications