今年税收宣传月的主题是“税收与公民”。税收是为了公民，公民则是税收的基础，二者关系千丝万缕，贯穿于税收工作的始终。要做好税收工作就必须处理好税收与公民之间的关系，笔者结合多年的工作实践，谈谈自己的体会： 一是必须坚定不移地推进依法治税工作，用社会主义法制的 The theme of this year’s tax campaign month is “Taxes and Citizens.” Taxes are for citizens, citizens are the basis for taxation, the relationship between the two countless threads, throughout the tax work has always been. To do tax work, we must handle the relationship between taxation and citizenship. The author, with his years of work practice, talks about his own experience. First, we must unswervingly push forward the tax administration according to law and use the socialist legal system