近年来,各级税务机关采取多种措施不断加大税法宣传的力度,取得了一定的社会效果,但总体上看,当前的税收环境还没有得到根本改善,纳税人依法纳税的意识也有待进一步增强,税务机关“广泛宣传税收法律、行政法规,普及纳税知识”的任务还相当艰巨。笔者认为,提高社会群体依法纳税意识,构建依法治税的文化理念,做好新形势下的税法宣传工作,应着力抓好税前、税中、税后“三个环节”。 首先,抓好“税前”环节。按照“扩充主体、侧重基础、普遍宣传”的原则,在宣传的主体上改变税务机关“独家经营”的局面,政府、媒体、学校要多做税 In recent years, the tax authorities at various levels have taken various measures to continuously increase the propaganda of taxation and have obtained certain social effects. However, on the whole, the current taxation environment has not been fundamentally improved and the taxpayers’ awareness of paying tax according to law has yet to be further The task of “extensively publicizing tax laws, administrative regulations and popularizing tax knowledge” by the tax authorities is still quite arduous. The author believes that improving the tax awareness of social groups in accordance with the law, building a cultural concept of tax law, do a good job under the new situation of tax law propaganda, should focus on pre-tax, tax, after-tax “three links.” First of all, do a good job “before tax” link. According to the principle of “expanding the main body, focusing on the foundation and promoting the general public”, we should change the “sole management” of the tax authorities in the main body of propaganda, and the government, the media and schools should pay more taxes