在基层税务部门，闲来无事时，人们谈论最多的话题就是税收，然而一谈到税收最直接的联系使是纳税问题．关于纳税问题，大家普遍认为，近年来，由于国家的税制改革，税务机关加大了征管力度、稽查力度和宣传力度，纳税人的纳税意识逐步提高，加之市场经济的不断深化，国家的税? When grass-roots taxation departments are busy, the most talked about topic is taxation. However, the most direct connection with taxation is tax payment. With regard to the issue of tax payment, it is generally believed that in recent years, due to the reform of the tax system in the country, the tax authorities have stepped up efforts in collection and management, inspection and publicity efforts, taxpayers’ tax awareness has been gradually raised, and the market economy has been deepening.