过去20年,国家税务总局共确定了20个税收宣传主题和88条税收宣传标语口号,力度之大、时间之长、态度之坚决均史无前例,但最具代表性和访问量极高的网络和报纸调查均显示,宣传并未取得预想中的成功。宣传有意无意忽视了税收法治意识与纳税意识的内在联系和区别,税收有偿与无偿、纳税服务等诸多理念并未落实到宣传层面,直接影响了税收宣传的效用,进而制约了税收法治意识的生成。中国的税收法治意识生成有着与西方不一样的路径,应坚持中国特色,以纳税人权利意识生成为核心,重点对纳税人权利进行体系化立法.明示纳税人的权利及其实现方式和保护机制,在此基础上进行立体化宣传。税收法治意识的生成还有赖于纳税人激励机制的整体化建构和税权的控制与规范化运行。当上述要件满足并付诸实施时,税收法治意识与税收法治中国将不再遥远。 In the past 20 years, the State Administration of Taxation has set a total of 20 tax propaganda themes and 88 tax slogans, which are unprecedented in intensity, time and attitude, but the most representative and highly-visited networks and Newspaper surveys have shown that propaganda did not achieve the expected success. Propaganda intentionally or unintentionally neglected the inherent links and differences between the consciousness of tax law and tax awareness, the concept of paid and unpaid tax, and tax service did not fulfill the propaganda level, which directly affected the utility of tax propaganda and restricted the formation of the awareness of tax law and order . China’s tax awareness of the rule of law has a different path from the West, should adhere to Chinese characteristics, the taxpayer’s rights awareness generation as the core, focusing on taxpayers rights system legislation. Express taxpayers rights and its realization and protection mechanisms , On the basis of three-dimensional publicity. The generation of tax awareness of the rule of law also depends on the overall construction of the taxpayer incentive mechanism and the control and standardization of tax rights. When the above requirements are fulfilled and put into practice, the awareness of tax law and rule of law in China will no longer be far away from the tax laws.