在我国税收改革和发展的关键时期,营造和谐氛围,培育税收文化,唤醒纳税意识,提高税法遵从,是税收宣传的关键所在。一、宣传对象我国当前的税收宣传主要是面向全体公众,进行统一的、程式化的灌输、教育与引导,缺乏针对性。相比之下,美、日等国重视培养孩子的法律观念和纳税意识。如日本国税厅在一些税务署建立了永 In the critical period of tax reform and development in our country, creating a harmonious atmosphere, fostering a tax culture, awakening the tax awareness and raising the compliance with the tax law are the key points of tax publicity. First, the target audience China’s current tax advocacy is mainly for the general public, a unified, stylized instill, education and guidance, the lack of pertinence. In contrast, the United States, Japan and other countries attach importance to cultivating children’s legal concepts and tax awareness. Such as the Japanese National Tax Agency in some tax department established a permanent