比较 东西方文化存在着巨大的差异，中国儒家推崇忠孝安邦，礼义治国，注重现实生命的人文精神，而西方文化是理性的求知文化，强调依法治国、法律主治。这种文化上的差异，导致了税收文化的显著不同。 　　1、治税思想的区别 　　中国儒家讲究的是人治，以人为本，从人的德性 Comparing the eastern and western cultures, there is a huge difference. Chinese Confucianism respects the loyalty and filial piety to the nation, rites the nation with righteousness and righteousness, and pays attention to the humanistic spirit of real life. The western culture, however, is a rational culture of seeking knowledge and emphasizes the rule of law and the rule of law. This cultural difference leads to significant differences in tax culture. 1, the difference between tax thinking Chinese Confucianism focuses on the rule of man, people-oriented, from the human virtue