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税收是国家的命脉,是促进经济发展的重要杠杆。今年4月是第20个全国税收宣传月。20年来,在党中央、国务院的关怀下,在社会各界的支持下,各级税务机关积极创新形式,不断丰富内容,认真开展税收宣传月活动,取得显著成效,在增强纳税人依法诚信纳税意识、营造良好税收法治环境、推动税收事业发展等方面发挥了积极作用。税收宣传月已经成为税收宣传工作的重要方式和税收工作的重要品牌。回顾我国20年的税收宣传月工作,虽然各级税务部门对税收宣传工作进行了许多有益的探索和实践,但由于缺乏明确的系统的理论支持和统一的规范的行为标准,服务理念、组织机构、职责模式、运行机制和效果评估监督机制等方面的建设与当前的形势需要不相适应,与国外先进税收宣传相比还有一定差距。因此,回顾历程,总结经验,正视问题,着眼长远,对于我国税收宣传的深入发展具有重要的理论及实际意义。
Taxation is the lifeblood of the country and an important lever for promoting economic development. April this year is the twentieth national tax publicity months. In the past 20 years, with the support of the CPC Central Committee and the State Council, with the support of all walks of life, the tax authorities at all levels have taken the initiative to innovate forms and enriched their content. They have earnestly started the tax publicity month and achieved remarkable results. , Create a favorable tax environment for law and order, and promote the development of taxation and other aspects have played an active role. Tax Propaganda Month has become an important way of tax propaganda work and an important brand of tax work. Reviewing the 20 years of tax publicity work in our country, although tax departments at all levels conducted many beneficial explorations and practices on tax publicity work, due to the lack of a clear and systematic theoretical support and a unified normative standard of conduct, service concept and organization , The construction of the duty model, the operation mechanism and the monitoring mechanism for effectiveness evaluation are not compatible with the current situation and there is still a certain gap compared with the advanced taxation promotion abroad. Therefore, it is of great theoretical and practical significance to review the history, summarize the experience, face up to problems and focus on the long-term development of our country’s tax publicity.