什么是纳税意识?人们无不一言以敝之:纳税意识就是公民有依法履行纳税义务的观念。笔者认为,这个回答只能说是基本正确,但并不全面。 “皇粮国税,天经地义”。这是中世纪封建时代的纳税意识,不是现代纳税意识,它只强调义务的一面,忽视了权利的一面。现代纳税 What is the tax awareness? People are saying a word to our spaciousness: tax awareness is the concept that citizens have the duty to pay taxes in accordance with the law. The author believes that this answer can only be said to be basically correct, but not comprehensive. “Royal grain tax, perfectly justified.” This is the tax consciousness of the medieval feudal era, not a modern tax awareness, it only emphasizes one side of the obligation, ignoring the right side. Modern tax