现代国家公民意识的两大标志是宪法意识和商法意识,而在商法意识中,税法一直处于比较重要的地位。一个国家的税法意识、税法观念乃至税法机制如何,都是衡量这个国家法治程度的标准之一。(一)我国的税法意识至今还没有形成一种全民意识,甚至在许多文化素质较高的阶层中,税法观念还没有真正的能够达到一种共识:明目张胆的偷税、逃税,光天化日的抗 The two major symbols of modern national civic awareness are the constitutional awareness and the commercial law consciousness, and the tax law has always been in a relatively important position in the awareness of commercial law. A country’s awareness of tax law, the concept of tax law as well as the tax law mechanism, are one of the criteria to measure the extent of the rule of law in this country. (1) China’s awareness of tax law has yet to form a sense of universal citizenship. Even in many sectors of high cultural quality, the concept of tax law has not really reached a consensus: blatant tax evasion, tax evasion, and broad daylight resistance