青岛市从2015年开始发起设立的“纳税人日”活动得到社会各界的广泛关注。由于其主要目的是保障纳税人的合法权益,构建平等和谐的征纳关系,营造诚信纳税的社会风气,因此设立“纳税人日”对于践行社会主义核心价值观尤其是民主、文明、和谐、平等、公正、法治、诚信等理念,促进税收治理现代化,保障财政在国家治理中的基础和重要支柱作用具有重要意义。但要达到这些目的,还要依靠平时的税收管理和服务。本文在比较国外经验的基础上,分析了我国 Qingdao City started from 2015 to set up “taxpayer day” activities have been widespread concern in the community. Because of its main purpose is to protect the legitimate rights and interests of taxpayers, to build an equal and harmonious relationship of imposition, and to create a social atmosphere of tax credit, so the establishment of “taxpayer day” for the implementation of the socialist core values, especially democracy, civilization, harmony , Equality, fairness, rule of law and good faith, promote the modernization of tax administration, and ensure the foundation and important pillar role of finance in state governance. But to achieve these goals, but also rely on the usual tax administration and services. Based on the comparison of foreign experience, this article analyzes our country