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纳税既是法制问题,也是道德和信用问题。在市场经济条件下,税收法治是根本,诚信纳税是基础。打造诚信治税的法制环境,不仅是实现依法治国与以德治国相结合的重要体现,而且是各项税款应收尽收的重要保证,需要全社会长期的共同努力。首先,公民要增强依法诚信纳税意识。通过使收入透明、实行代扣等手段,使公民逐步形成自觉纳税的意识;通过税法宣传,加强对公民诚信纳税观念的培养,使公民感到纳税不仅利国利民利己,而且直接关系令面建设小康的进程,提高依法诚信纳税的自觉性。其次,税务部门要确立依法诚信征税的观念。税务
Taxation is both a legal issue and a moral and credit issue. Under the condition of market economy, the rule of law of taxation is fundamental and taxation based on good faith is the foundation. Building a legal environment for honest tax administration is not only an important manifestation of the combination of governing the country according to law and administering the country with virtue, but also an important guarantee that tax revenues should be fully collected and needs the long-term joint efforts of the entire society. First of all, citizens should enhance the sense of tax compliance in accordance with the law. Through making the income transparent and withholding and other means, the citizens gradually form the consciousness of paying taxes consciously. Through the propaganda of tax law, we should strengthen the cultivation of the concept of honest citizens’ tax payment so that the citizens feel that the tax payment not only benefits the country and the people, but also directly affects the construction of the surface A well-to-do process to raise the awareness of paying taxes in good faith according to law. Second, the tax authorities should establish the concept of taxation in good faith according to law. Taxation