The theorists and practice always owe these to lacking of tax paying consciousness and think that the key is to how to improve tax paying consciousness.

 
  • 理論界和實(shí)務(wù)界一般都把這些現象歸咎于納稅人納稅意識淡薄,認為構建和諧征納關(guān)系的關(guān)鍵在于如何提高納稅人的納稅意識。
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