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中、西方意识形态、文化习俗及经济社会制度的差异是导致中国大陆和中国香港居民纳税意识差距的主要原因,通过构建影响居民纳税意识的指标体系,对中国香港和中国大陆的各项指标进行比照,分析两地居民纳税意识差异的深层原因。并借鉴中国香港的成功经验,提出增强我国大陆居民纳税意识的对策,这对公共财政的建设和完善具有重要意义。
The differences between Western and Chinese ideologies, cultural practices and economic and social systems are the main reasons for the tax awareness difference between residents in mainland China and Hong Kong. By constructing an indicator system that affects residents’ awareness of tax payment, the indicators of Hong Kong and mainland China Comparisons and analyzes the underlying reasons for the differences in tax consciousness between the two places. Draw lessons from the successful experience of Hong Kong, China, and put forward some countermeasures to enhance the tax awareness of residents in mainland China. This is of great significance to the construction and improvement of public finance.