新税制实施两年多来,通过社会各方面的大力宣传,人们的税收法制意识普遍得到了提高,依法纳税的积极性也显著增强.在看到税法宣传成绩的同时还应当看到,由于我国历史和经济的原因,人们的税收法制意识还不高,还远未达到自觉依法纳税的思想境界,不但非经营应税行为(如个人所得税)缺少依法纳税的自觉性,而且有相当一部分从事生产经营的纳税人存在着欠税有利、偷税发财的畸形观念.因此,对税务部门来讲说法宣传工作任重而道远.税法宣传是对公民纳税意识进行教育和培养的过程,需要我们付出足够的心血和汗水.然而在实际工作中,由于种种原因,我们的税法宣传还存在这样或那样的问题,妨碍了税法宣传的效果,这些问题主要表现为:一是部分领导重视不够.宣传月时一阵风,走过场, In the two years since the implementation of the new tax system, through the vigorous publicity in all aspects of society, people have generally raised their awareness of the tax legal system and their motivation to pay taxes in accordance with the law has also been remarkably enhanced. While seeing the tax declaration achievements, we should also see that as a result of our history And economic reasons, people’s tax awareness of the legal system is not high, far from reaching the ideological realm of consciously paying taxes according to law, not only non-operating taxable activities (such as personal income tax) lack of awareness of tax according to law, but also a considerable part of the production and management Of the taxpayers exist the tax deception, tax evasion malformed concept .Therefore, the tax department in terms of propaganda is a long way to go.Publication of tax law is the process of education and training of citizens tax awareness, we need to pay enough However, in actual work, due to various reasons, there are still some problems in our tax law propaganda that hinder the effect of the tax law propaganda. These problems are as follows: First, some leaders pay insufficient attention. , Walked through the field,