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税收宣传是税务机关纳税服务的重要组成部分,我国税收宣传在普及税法、增强纳税人依法诚信纳税上取得了一定的成效,但宣传工作及其效果还有很大提升空间。当前,税收宣传方式、税收制度设计和公民纳税意识是制约税收宣传效果的主要原因。本文从税收制度改革创新的角度提出了破解税收宣传桎梏的措施,并分析了破解税收宣传桎梏的制度创新效应。
Tax publicity is an important part of the tax service of the tax authorities. Our tax publicity has achieved some success in popularizing the tax law and enhancing taxpayers’ tax compliance in accordance with the law, but there is still much room for publicity efforts and their effects. At present, the tax publicity methods, tax system design and tax awareness of citizens is the main reason for restricting the effect of tax publicity. This article from the perspective of tax system reform and innovation put forward measures to crack down on tax publicity, and analyzes the effect of system innovation of cracking tax public opinion.