让人们正确认识税收征与纳的法律关系,并在税收立法、税收释法和税收执法以及其它的税收管理活动中得到贯彻和落实,笔者认为有以下几个途径:第一,更新税收理念,转变思维方式,增强法律意识。这是正确认识征税人与纳税人之间的税收法律关系的前提和基础。有什么样的经济基础,法律 Let people correctly understand the legal relationship between tax collection and acceptance, and implement it in the tax legislation, tax interpretation and tax law enforcement and other tax administration activities. The author thinks there are several ways as follows: First, to update the tax concept, Change the way of thinking, enhance legal awareness. This is the premise and basis for a correct understanding of the tax-legal relationship between taxpayers and taxpayers. What kind of economic foundation, law