【摘要】 由于历史和文化基础的差异,我国在治税思想、纳税意识、权利义务观念、政府与纳税人关系的理念等方面与西方发达国家存在一定差异,在分析这些差异的形成及深层根源的基础上指出:我国应将税收法定主义原则作为我国税收立法的首要原则,优化我国的宏观治税环境;培养纳税人的纳税意识,使纳税人的税收观念趋于理性化;明确纳税人的基本权利并强调政府对基本税权的保障;加强政府与纳税人的合作,净化税收征纳关系,使我国的税收法制真正体现税收的公平与理性。更多还原

【Abstract】 Due to the disparity of history and culture background,the ideology of levy,the awareness of taxpayers,the concept of rights and obligations and the relations between the government and taxpayers in China differ from the West. This article points out that first,the statutory principles should be established in the legislation and the microtaxation environment promoted;secondly, the consciousness of taxpayers should be cultivated and rationalized;thirdly;the basic rights of taxation should be clarified and the government’s protection of it emphasized;finally,we need to strengthen the cooperation of government and taxpayers and purify the relations between them,then the fairness and rationality of taxation law will really be embodied.更多还原