税收环境与税收宣传——兼谈纳税意识  

Tax Propaganda and Tax Circumstances——Consideration to the Tax Awareness

作　　者：徐茂中[1] 王亚南[1] 

机构地区：[1]河南财经学院财政金融系,河南郑州450002

出　　处：《税务与经济》2000年第4期16-18,共3页Taxation and Economy

摘　　要：税收宣传和税收环境的关系是辩证的 :税收宣传影响税收环境的优劣 ;税收环境影响税收宣传的效果 ;两者都作用于纳税意识。结合我国的税收管理实际 ,应改善税收环境 ,加强税收宣传 ,从而提高纳税人的纳税意识。There is a dialectical relationship between tax propaganda and tax circumstances;that is,the former influences the advantages and disadvantages of the latter,and in turn,the latter influences the effects of the former.These two are influenced by the tax awareness.In the light of our tax management,tax circumstances should be improved,tax propaganda should be enhanced for the purpose to increase the awareness of the tax payers.

关 键 词：税收环境 税收宣传 纳税意识 中国 

分 类 号：F812.42[经济管理—财政学] F810.42