笔者认为，税收认知是处在同一社会环境中，人们对税收这一客观存在的认识、感知和接受程度的总括。应该说税收认知也是一种客观存在，不管人们对它的认识是有意或无意，但它的存在及对管理实践的作用和影响是客观必然的。其内涵主要包括：（１）征税主体对税收的认知和理解，? The author believes that tax awareness is in the same social environment, people on the objective existence of tax awareness, perception and acceptance of the sum of. It should be said that tax awareness is also an objective reality. No matter whether people’s understanding of it is intentional or unintentional, its existence and the role and influence on management practice are objective and inevitable. Its connotation mainly includes: (1) The taxpayers’ cognition and understanding of tax revenue,