中国公民纳税意识差是一个不争的事实,造成这一事实的原因是多方面的,既有历史的原因,又有现实的因素,需要我们去深究,从而找出解决的办法,增强人们的纳税意识。 The difference of Chinese taxpayers’ awareness of paying taxes is an indisputable fact. The reasons for this fact are many. There are both historical reasons as well as realistic ones. We need to go deep into them to find solutions and enhance people’s tax payment awareness.