有人通过调查分析纳税行为，把纳税人大致分为如下三种类型；一类是自觉主动、冷静理智型；一类是消极被动、观望从众型；再一类是投机取巧、抵制抗拒型。从所占比例看，前一类纳税人虽有但不多见，后一类纳税人虽有所闻但为数很少，中间一类则占大多数。这一调查结果，为我们 Someone analyzes taxpaying behavior through surveys and analyzes the taxpayers roughly into the following three types: one is the initiative and the other is the rational type; the other is passive and passive; the other is the opportunistic and boycott-resistant type. However, although the former type of taxpayers are rare but rare, the latter type of taxpayers, albeit anecdotal, are few in number, while the middle one is the majority. The result of this survey is for us