公民依法履行纳税义务是社会文明进步的标志,而公民纳税意识的培养既是保证公民履行纳税义务进而解决税收征管难的关键,也是建立良好税收秩序的基础,对于国家民族来说也是百年大计。“赋税是喂养政府的娘奶”(马克思语)。社会的发展,民族的进步,国力 Citizens’ obligation to pay taxes according to law is a sign of the progress of social civilization. The cultivation of citizen’s tax awareness is not only the key to ensuring that citizens fulfill tax payment obligations and thus solving the difficulties of tax collection and management, but also the basis for establishing a sound tax order. “Taxes are fed on the government’s milk” (Marxism). Social development, national progress, national strength