税收文化是社会文化的重要组成部分是表现税收与经济与社会与人关系的一种特殊文化随着社会经济的发展以及税收征管的进一步强化迫切需要我们尽快营造一种税收文化氛围通过税收文化的导向凝聚以及规范作用在全社会形成一种依法纳税光荣偷逃税可耻的思想观念 Tax culture is an important part of social culture. It is a special culture that shows the relationship between taxation and economy and social relations. With the development of society and economy and the further strengthening of tax collection and management, it is imperative that we create a tax culture as soon as possible Atmosphere  through the tax culture  cohesion and normative role  in the whole society to form a lawfully taxpayers  Tax evasion shameful ideas