随着改革的深入，纳税制度的健全和完善，国民的纳税人意识必然会建立和增强起来。而政府作为“收税人”，必须确立责任观念。现代意义上的为政责任观念大致包含了以下主要内容：第一，勤俭持“家”的观念。纳税人向作为公共权力主体的政府交纳了一定的税赋以后，政府就成了实 With the deepening of reform and the improvement and perfection of the tax payment system, the awareness of taxpayers of the people will inevitably be established and enhanced. As a “tax collector,” the government must establish a sense of responsibility. The concept of responsibility in the modern sense of the concept of broadly contains the following main elements: First, thrift with “home” concept. After taxpayers have paid a certain amount of tax to the government that is the main body of public power, the government becomes a real