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税法宣传教育是推进依法治国战略的重要举措,也是国家普法教育的重要内容。中共中央办公厅、国务院办公厅印发的《深化国税、地税征管体制改革方案》(中办发[2015]56号)明确要求:“加强税法普及教育,将税法作为国家普法教育的重要内容。”《中央宣传部、司法部关于在公民中开展法治宣传教育的第七个五年规划(2016-2020年)》指出:“法治宣传教育的对象是一切有接受教育能力的公民,重点是领导干部和青少年。”在税法宣传教育中,高校的青年大学生是重点宣传对象。
Tax publicity and education is an important measure to promote the strategy of governing the country according to law and an important part of the nation’s popularization education. The “Proposal on Deepening the Reform of the State Taxation and Local Tax Collection and Management System” (Zhongbanfa [2015] No. 56) issued by the General Office of the CPC Central Committee and the General Office of the State Council clearly stipulates: “We will strengthen the popularization of education in tax law and regard tax law as an important part of the nationwide legal education. ”The Central Propaganda Department and the Ministry of Justice’s Seventh Five-Year Plan on Conducting Publicity and Education by Law on Citizens (2016-2020) states:“ The object of law and order publicity and education is that all citizens who have the ability to receive education should have a priority Is the leading cadres and adolescents. ”" In the tax publicity and education, young college students are the key target audience.