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税收法制化是当代中国治理税收的基本方略,也是我国倡导多年的治税思想,其基本目标就是要把整个税收工作纳入法治轨道。税法遵从意识不强是目前依法治税中遇到并普遍存在的问题,税法遵从意识的培养应是依法治税进程中不可忽视的内在驱动力。随着形势的发展,特别是我国加入WTO以后,全面实现依法治税,培养税法遵从意识更显迫切。本文从实际出发,就税法遵从意识及其培养问题阐述了作者的看法。
The legalization of taxation is the basic strategy for tax administration in contemporary China and also the idea of tax administration in our country for many years. The basic goal of taxation is to bring the entire taxation work into the orbit of the rule of law. The low awareness of compliance with the tax law is the common problem currently encountered in tax administration according to law. The cultivation of the compliance awareness of tax law should be the intrinsic driving force that can not be ignored in the tax administration according to law. With the development of the situation, especially after China’s accession to the WTO, it is even more urgent to comprehensively implement the principle of administering the tax according to law and cultivating the awareness of tax law. Based on the reality, this article elaborates the authors’ opinions on the awareness of tax law compliance and its training.