“人的一生只有死亡和纳税是不可避免的。”这句在西方国家流传甚广的谚语已深入每一位公民的脑海,并成为公民自觉依法纳税的行动准则。当然,在西方国家能够形成良好的纳税环境,除了有健全的税收法律体系之外,常抓不懈的税收宣传同样起到了积极的作用。在税收宣传方面,西方各国社会有关部门根据各自分工,齐抓共管,各尽其责,形成了强大的宣传阵地,发挥出有效的宣传作用。他们的税收宣传方式 “Death and taxation are inevitable in human life. ” This widely circulated proverb in Western countries has penetrated every citizen’s mind and has become the standard of conduct for citizens to consciously pay taxes in accordance with the law. Of course, in the western countries can form a favorable tax environment, in addition to a sound tax legal system, often unremitting tax campaign also played a positive role. In respect of tax promotion, relevant departments of the society in the western countries have formed a powerful propaganda position and played an effective propaganda role in accordance with their respective division of labor, making concerted efforts and exercising due diligence. Their way of tax promotion