政府用税、税务部门征税、纳税人纳税是涉及税收的三个主要环节,也是税收文化形成和涵盖的主体。当前,无论是政府用税、税务部门征税还是纳税人纳税,诚信缺失的现象普遍存在,诚信的意愿、动力、程度都有待加强。这就需要通过加强诚信建设来创新和发展税收文化,使税收文化真正成为引导的理念与规范的准则。 The government taxes, the tax department tax, taxpayers tax is involved in the three main links, but also the formation of tax culture and the main covered. At present, no matter whether the government uses the tax, the tax department or the taxpayer pays taxes, the absence of good faith prevails. The willingness, motivation and degree of sincerity need to be strengthened. This needs to innovate and develop the tax culture by strengthening the good faith construction so that the tax culture can truly become the guideline of the guidelines and norms.