日本税收征管制度经过近百年的建设与发展,已经形成了纳税申报、税务调查、税务稽查、税款缓交以及税务代理等一系列具有特色的完善的税收征管制度。 一、税务宣传和税务教育制度 公民纳税意识的好坏直接关系到税收征管质量的高低。日本始终把税收宣传与税务教育作为税收征收管理的基础性工作。在1968年小学学习指导要领的公告中,编入了“对于纳税义务有必要以较筒单容易了解的方式教育儿童”等内容的文字。在1969年中学学习指导要领 After nearly a hundred years of construction and development, Japan’s tax collection and administration system has formed a series of well-established tax collection and administration systems featuring tax returns, tax investigations, tax inspections, tax deferral and tax agency. First, the tax publicity and tax education system Citizens pay the tax awareness is directly related to the level of quality of tax administration. Japan has always regarded tax promotion and taxation education as the basic work for tax collection and administration. In the 1968 primary school instruction guide bulletin, we incorporated the words “It is necessary to educate children in a simple and understandable way about tax obligations.” In 1969 secondary school learning guidance essentials