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可以说,正是由于对税义的认识偏差,才导致了在政策制定和具体征收过程中一些说法和做法的不当,也最终使个税申报遭受冷遇。今年是年所得12万元以上纳税人自行申报的第一年,各地都想方设法让纳税人认识到,诚信纳税是落实公民道德规范有关条款的要求,是“爱祖国、爱人民”的体现,税收既有利于聚财为国,又有利于社会进步,是在为国家建设提供物质基础和财力支撑。不少城市还隆重表彰纳税模范户,
It can be said precisely because of the misunderstanding of the tax revenue, which led to some misunderstandings and practices in the formulation of policies and specific collection procedures, and finally the tax declaration suffered a cold reception. This year is the year in which the taxpayers whose annual income is more than 120,000 yuan declare themselves the first year they declare themselves. Local governments all try to make the taxpayers realize that sincerity and tax payment are the requirements of implementing the relevant provisions of the code of civic morality, and are the embodiment of “love the motherland and love the people” Taxes not only help enriching the country but also contributing to social progress. They provide the material foundation and the financial support for the nation’s construction. Many cities also solemnly pay tax model households,