从根本上讲,纳税意识是一种法律意识,是在法律约束下产生的。离开法律约束,纳税意识不可能长期存在。但是,道德标准的建立和道德规范的遵守,对提高纳税意识又起着非常重要的作用。以德治国,诚信纳税,既是治国宏略,更是道德要求。税收,作为国家财政收入的主要来源,是国家进行宏观调控的重要经济杠杆,是国家强大、人民富强的物质基础。建国50多年来,我们的税收工作,为改革开放、社会经济的发展和人民生活水平的提高作出了重大 Fundamentally, tax awareness is a kind of legal awareness, which is generated under the restriction of law. Left legal constraints, tax awareness can not exist for a long time. However, the establishment of moral standards and the observance of moral standards play a very important role in raising tax awareness. Ruling the country by virtue and paying taxes in good faith are both a grand strategy of governing the country and more ethical requirements. As the main source of national financial revenue, tax revenue is an important economic lever for the state to carry out macroeconomic control and is the material basis for the country’s strength and rich people. Since the founding of the People’s Republic more than 50 years ago, our tax work has made a significant contribution to the reform and opening up as well as the social and economic development and the improvement of people’s living standards