一、要从根本上提高纳税人的纳税意识。除日常的多种宣传和加大执法力度外 ,国家应从提高纳税人的地位和赋予应享受的权利上着手。我们认为 ,应尽快提高纳税人地位 ,要节约政府开支 ,提高社会福利与保障 ,使税收更充分地体现取之于民、用之于民的原则。二、推进管理员制度是征 First, we must fundamentally raise taxpayers’ tax awareness. In addition to the daily multiple publicity and enforcement efforts, the state should proceed from raising the status of taxpayers and empowering them. In our view, we should raise the taxpayer’s position as soon as possible, save government expenditure and enhance social welfare and security so that tax revenue more fully reflects the principle of taking benefits from the people and applying them to the people. Second, to promote the administrator system is levy