西方经验表明,培育民众税收法治信仰的途径有三:发掘文化传统中的法治习惯;向民众讲清税法遵从的道理;增强民众对税收法治的切身体验。本文认为,对我国而言,第三点最具借鉴意义。为此,必须建立公共财政,明确并保护纳税人权利,优化纳税服务,增强税法威慑力。 Western experience shows that there are three ways to cultivate people’s belief in the rule of law in the tax revenue: exploring the rule of law in the cultural tradition; clarifying the people’s compliance with the tax law; and enhancing people’s personal experience of tax law. This paper argues that for our country, the third point has the most reference value. To this end, we must establish public finance, clarify and protect the rights of taxpayers, optimize tax services and enhance the deterrent power of tax law.