奖和罚带给人们的预期和感受截然不同。说起税收,人们自然会想到它的“三性”特征,依法治税的政策更是强化了这种意识。依法纳税是公民的义务,但把协税和护税也说成是公民的义务,似乎缺乏依据,所以利用有奖方式,并希望以此达到公民协税护税的目的,也就成为一种选择。我国地税系 The expectations and feelings that the awards and penalties bring to people are very different. When it comes to taxation, people naturally think of its “three nature” characteristics and the policy of taxing by law reinforces this awareness. Paying taxes according to law is an obligation of citizens. However, it seems to be a lack of basis for tax arrears and tax evasion as citizens’ obligations. Therefore, by using the prize-winning method and hoping to achieve the purpose of taxation and taxation by citizens, it becomes a select. Land tax system in our country