从源头上遏制税收腐败的一个重要举措是税务机关要积极推行政务公开 (以下简称税务公开 )。推行税务公开是依法治税的关键环节，因为税收决不单纯是税务部门的工作，“宪法”赋予“每个公民有依法纳税的义务”，每一个公民学税法、懂税法、会用税法来维护国家利益，同时也维护 From the source to curb tax corruption is an important measure for tax authorities to actively promote the open government (hereinafter referred to as tax disclosure). The implementation of tax disclosure is a key aspect of tax administration according to law because taxation is by no means solely a tax department’s work. The Constitution gives each citizen the obligation to pay taxes according to law. Each citizen learns tax law and understands tax law, Maintain national interests, but also to maintain