关于纳税人的纳税水平问题徐海荣，许光烈纳税水平是指纳税人在纳税方面，包括纳税意识、纳税知识、纳税操作、纳税技巧、纳税入库等方面所达到的高度和水准。纳税水平有广义和狭义之分，狭义的纳税水平是指纳税人的个体纳税水平，广义的纳税水平是指某个国家的整体纳税水... Taxpayers’ tax levels Xu Hairong, Xu Guanglie Taxpayers refer to the level and level of taxpayers in terms of tax payment, including tax awareness, tax knowledge, tax operations, tax tips and tax storage. The tax level has a broad and narrow sense, the narrow tax level refers to the taxpayer’s individual tax level, the general level of taxation refers to a country’s overall tax water ...