税收征管制度的改革，普遍建立纳税申报制度，对于形成纳税人自我约束机制，实施税务机关的有效征管具有重要立意义。但是长期以来，淡化了的国民纳税观念，阻碍着纳税申报的顺利实施。为适应社会主义市场经济体制建立的需要，进一步严肃纳税纪津，必须更新国民的纳税观念。 一 The reform of the tax collection and administration system and the establishment of a tax declaration system in general have important significance in forming a self-restraint mechanism for taxpayers and implementing the effective collection and management of tax authorities. However, for a long time, the diluted national taxation concept has hindered the smooth implementation of tax returns. In order to meet the needs of establishing a socialist market economic system and further serious tax deductions, we must update our people’s concept of tax payment. one