由于文化的差异,中西方存在不同的纳税意识。本文从中西纳税意识的比较入手,分析了产生中西纳税意识差异的文化根源,启发我们应持“和而不同”的态度来对待中西纳税意识的差异,承认和尊重差异,探寻文化的差异对纳税意识的影响,在继承和发扬中华优秀文化传统的同时,注意吸收西方优秀的文化成果,以不断提高我国公民纳税意识。 Due to cultural differences, there are different tax awareness in China and the West. This article starts with the comparison of the tax consciousness between China and the West, analyzes the cultural origin that causes the difference of tax awareness between China and the West, and inspires us to treat the difference of tax consciousness between China and the West based on the attitude of “harmony and difference”, recognizes and respects the difference, While paying attention to the impact of tax awareness and inheriting and developing the excellent Chinese cultural tradition, we should pay attention to absorbing the outstanding western cultural achievements so as to continuously raise the tax awareness of our citizens.