Taxpayers' Sense Of Inquiry

"Taxes are the price we pay for the civilized society." This sentence has pointed out the extremely important position in the civilized society of the tax revenue. The modern country is referred to as "the tax revenue country "by the western economist, which also indicate close relation between tax revenue and country .The tax revenue is the main pillar of the country. In China, with the deep development of market economy, the function of tax revenue in economic life is more and more important. But the phenomenon is still very serious to evade taxes in reality, It is the important internal cause that this phenomenon produces that the taxpayer has faint consciousness. The reason why the taxpayer of our country has faint consciousness lies in being influenced by China's traditional idea. The deviation exists in the understanding of tax revenue, the understanding of taxpayer of people in our country is fuzzy, and the phenomenon that taxpayer voluntary consciousness thin and right consciousness incomplete coexist. In the face of western countries' sounder taxpayer's consciousness and more perfect system of administration of tax collection, China should change the idea of the tax revenue, construct sound taxpayer's consciousness , In order to meet the need of economic development. So, through analyzing taxpayer psychological mechanism that consciousness form, the article is trying to find a way to improve taxpayer's consciousness with the method of historical analysis and so on.The article is mainly made up of preface and five parts.The first part analyzes the meaning of taxpayer's consciousness. Because the people's understanding of the modem tax revenue of our country starts relatively late, a lot of people have not realized they are the taxpayer, let alone there is sound taxpayer's consciousness. So, this article has analyzed the intension of taxpayer and taxpayer consciousness at first, pointed out the entity of taxpayer right and obligation. The taxpayer consciousness is made up of subject consciousness of taxpayer, right consciousness and voluntary consciousness .The part have analyzed the general factor of influencing taxpayer's consciousness.The second part is about the value analysis of enhancing taxpayer's consciousness, it is key for our county legal construction to set up the modern legal consciousness according with modern legal spirit and principle. And such consciousness by law is made up of various legal consciousness which adjust and standardize social different fields, taxpayer's consciousness is one of them. Building socialist nomocracy country is based on the sound developing of taxpayer's consciousness. The enhancing of the taxpayer's consciousness facilitates the building of constitutional culture and the realization of the rule of the law. It facilitates ensuring people's sovereignty and building the serving government.The third part mainly analyzes taxpayer's consciousness of China and some western countries. Firstly, it indicates the different taxpayer's consciousness between China and western countries. Secondly, it analyzes the difference of taxation culture in ideas of tax revenue, tax levy and paying, tax consciousness, tax psychology, degree of taxpayer's attention. Lastly, it points out the influence on forming taxpayer's consciousness of this kind of difference.The fourth part is about the reason why China and western countries form different taxpayer's consciousness. The author analyzes the foundation of politics, economy, culture which formed the taxpayer's consciousness, and points out the difference in these respects. At last, it discusses the influence of difference to the taxpayer's consciousness.The fifth part is about the method that improves the consciousness of taxpayer in our country. In our country , the consciousness of taxpayer is still at elementary awakening stage. In order to change the state, we should use foreign advanced experience according to the actual conditions of our country, and take various effective measures, such as upgrading of the tax revenue idea, changing the method of propagate, improving the legal system of the tax revenue and the service consciousness of the government and staff member.