在西方人的心目中“只有死亡和纳税是不可避免的”,如此强烈的纳税意识,并非是天生固有的,而是靠长期大力宣传造就的。尽管为了扭转长期生活在计划经济环境下人们纳税意识差的现状,近年来,特别是从92年以来每年4月举行的税法宣传月活动,各级税务机关对税法进行了大规模的宣传,人们的纳税意识有所提高,但从整体上看,目前仍然缺乏依法纳税的社会氛围,人们的纳税观念与发达国家相比还有很大 In the eyes of Westerners, “only death and tax payment are inevitable.” Such a strong sense of tax payment is not born inherently, but relied on long-term vigorous propaganda. In order to reverse the current situation of long-term people’s poor tax awareness under the planned economy, in recent years, especially since April of each year in the tax law publicity month held in 92 years, the tax authorities at all levels conducted a large-scale publicity on the tax law, and people Of the tax awareness has increased, but on the whole, there is still a lack of social atmosphere of tax according to law, people’s tax conception and developed countries are still very large