中西方税收道德精神有别的前提和基础是中西文化的差异性。中国儒家推崇忠孝安邦 ,礼义治国 ,注重现实生命的人文精神 ,而西方文化是理性的求知文化 ,强调以法治国、法律主治。进一步改革税制 ,必须为其营造适宜的税收文化环境 ,培育起现代税制有效运作的“社会心理文化”。培育社会主义市场经济下的税收文化是税制改革成功的先决条件 The premise and basis of different tax morality in China and the West are the differences between Chinese and Western cultures. Chinese Confucianism respects the loyalty and filial piety to the nation, rites the nation with righteousness and righteousness and emphasizes on the humanistic spirit of real life. The western culture is a rational culture of seeking knowledge, emphasizing the rule of law and the rule of law. To further reform the tax system, we must create an appropriate tax culture for it and foster a “social psychology and culture” that will effectively operate the modern tax system. Fostering the tax culture under the socialist market economy is a prerequisite for the success of tax reform