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日本的税务机构中设有专门掌握教育的功能机构。如国税厅下属的国税局中的税务署内,设有总务课,专门负责税务教育和广播宣传,还有对税务职员进行教育的税务大学。日本实行纳税申报制度,已有四十一年。这个制度以使每一个纳税人能依法申报纳税为基本前提,其成果如何,取决于国民有无健全的纳税意识。日本的税务宣传和税务教育的主要目标,就是要使全体国民都能具有健全的纳
Japan’s tax authorities have specialized educational institutions. For example, the Internal Revenue Service of the Internal Revenue Service under the National Tax Agency has a general affairs department that specializes in tax education and broadcasting, as well as a tax university that educates tax staff. Japan has implemented the tax declaration system for 41 years. This system so that each taxpayer can declare tax according to law as the basic premise, the outcome depends on whether the people have a sound tax awareness. The main goal of Japan’s tax propaganda and tax education is to make all citizens have sound