Wen/Zhong's consciousness of paying taxes without paying the right can only be a castle in the air. In today's market economy, it is difficult to really establish in people's minds that taxation is a kind of financial income obtained by the state in order to meet the needs of the public, relying on political power and in accordance with legal standards and procedures. "taxpayer consciousness" is a rational cognition and conscious pursuit of the spirit of tax law under the conditions of market economy, democracy and rule of law, based on a correct understanding of taxpayers' main position, their own existence value and their own rights and obligations. The establishment of "taxpayer consciousness" is the cornerstone of the effective realization of tax function and the correct implementation of the national tax system, and it is an important symbol of social civilization and progress. The essence of taxation: "Taxation is the wet nurse who feeds the government" includes the power of taxpayers from ancient civilizations such as the Great Wall of Wan Li and the pyramids of ancient Egypt to many large-scale modern projects. In today's social welfare undertakings, the role of state taxation is indispensable. American scholar Holmes once said that "tax is the price of civilization", which broke the essence of tax. Human civilization is the crystallization of human wisdom, and taxation is the way to realize the transition from wisdom to civilization. As a bridge between taxpayers and the government in modern society, as a link between taxpayers' rights and government obligations, taxation shows the world with irrefutable eloquence that taxpayers have the right to supervise every penny spent by the government. As Marx said, "tax is the wet nurse who feeds the government". The Chinese nation has created a splendid Chinese civilization for 5,000 years, and the people of China have the most say in paying taxes. As a nation with a history of 5,000 years, the people's awareness of paying taxes is not strong. However, why is there still a serious phenomenon of tax evasion in China today when the socialist market economic system is deeply rooted in the hearts of the people? The amount of tax evasion is as high as several hundred million yuan every year, and other tax-related crimes such as falsely issuing VAT invoices, defrauding export tax rebates, and violent tax resistance also occur from time to time. In this regard, people often accuse China people of lacking tax awareness. Have we lost the tax awareness that we have cultivated for five thousand years? The problem is not that simple. The so-called tax awareness usually refers to the degree of understanding and evaluation of taxation by citizens, legal persons or other organizations and the degree of consciousness of correctly fulfilling tax obligations. The simple tax consciousness only emphasizes the unilateral tax obligation and ignores the tax rights. This is the crux of the problem. Because "no obligation, no right, no right, no obligation". Without rights, the tax consciousness of blindly emphasizing tax obligation can only be a castle in the air, and it is difficult to really establish it in people's hearts today in the market economy. Taxpayers' rights: know how the money they pay is spent. According to the Law of People's Republic of China (PRC) on Tax Collection and Management, taxpayers have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities. Have the right to ask the tax authorities to keep their business secrets and personal privacy; Have the right to apply for tax reduction, exemption and refund according to law; Enjoy the right to make statements, defend oneself, apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation for the decisions made by the tax authorities; Have the right to sue or report the illegal acts of tax authorities and tax personnel. Taxpayers have the right to participate in the formulation of tax laws in the form prescribed by law; Have the right to pay attention to the use of tax revenue and actively put forward opinions and suggestions on legislation, law enforcement and judicial activities. In addition, taxpayers also enjoy many other rights in national economic, political and social life. In short, the taxpayer should be the master of the country. It is the taxes they pay that support the operation of the whole state machinery, including the legislative, administrative and judicial organs, the police and the army, and enable the state to provide public goods or services, such as education, health and infrastructure. Taxpayers have the right to know how their money is spent, where it is spent, how much it is spent, how effective it is, whether it should be spent, and whether the supervision of the financial expenditure process is effective. Public servants have the obligation to explain the scale and structure of fiscal revenue to the people, and the relevant items and figures should be specific, detailed and accurate, and they have the obligation to create public welfare instead of public disaster. Only in this way, the construction of socialist political civilization is not empty talk. Taxpayers have the right to ask tax authorities and tax officials to provide civilized services. Whether taxpayers have legal rights and what rights they have is one of the standards to measure the degree of tax civilization in a country. It is the duty of tax authorities to recognize and safeguard the rights of taxpayers, just like collecting taxes according to law. The reason for the lack of "taxpayer consciousness": the slogan is not convincing. First of all, it overemphasizes the obligation to pay taxes, and overemphasizes the compulsory and unpaid nature of taxes in propaganda, while ignoring the essence of taxpayers buying public products provided by the government by paying certain taxes. Nowadays, the consciousness of market equivalent exchange has been deeply rooted in people's hearts, which can only cause taxpayers' resistance to paying taxes. For a long time, in the process of tax collection and management in China, the obligations of taxpayers have been overemphasized, but the rights that taxpayers should enjoy have not been clearly expressed. Although there is the principle of "socialist tax revenue is taken from the people and used by the people", the specific data of "used by the people" are often missing. How to get it, how to use it, and what is the vital interests of taxpayers are not clear to taxpayers. Simple slogans such as "paying taxes according to law is glorious" obviously cannot convince taxpayers. Secondly, public officials lack "public servant consciousness", and the public servant service spirit of some national administrative organs has become an obstacle to cultivating taxpayer consciousness. Western citizens have a strong sense of paying taxes and know that they are taxpayers. The money spent by the government is their own money and they have to do things for themselves. The government is also proud of "serving taxpayers". However, the phenomenon of "the door is difficult to enter, the face is ugly, the words are ugly, and things are difficult to do" occurs from time to time. These "public servants" feel that their wages are "national", don't care about taxpayers at all, and never treat taxpayers as their parents. Even the public security department in a certain place even imposed "double regulations" on taxpayers' complaints and complaints. Otherwise, be punished by public security. Civil servants are extremely happy with taxpayers' money. When serving taxpayers, they have many "conditions" and lack "public servant consciousness". Third, a few government agencies waste. When people know that hundreds of billions of public funds are wasted every year, they are even more resistant to paying taxes. In 2007, Liu Mancang, a deputy to the National People's Congress, exclaimed: "The electricity consumption of civil servants in one day is ordinary people 19 days." The figures mentioned by Liu Guangfu, a member of the Chinese People's Political Consultative Conference, are even more striking: in 2006, the private expenditure of government officials at all levels reached more than 200 billion yuan, almost equivalent to the national defense expenditure in 2006. It is estimated that many buses spend only 1/3 of their time on official business, and the rest time is spent on the private affairs of leaders and drivers respectively. The resulting association is "we pay taxes and you have fun". Fourthly, the problems existing in tax authorities' law enforcement are also important factors that hinder the formation of taxpayers' consciousness. Although the current tax authorities' awareness of serving taxpayers is changing, knowing that taxpayers have made contributions to the country and should do a good job for taxpayers, they still feel lacking in practical work. In practice, many tax collectors always have a strong sense of power and self-superiority. They take their tax payment for granted and cannot be questioned by taxpayers. They do not publicize and explain the provisions of laws and regulations to taxpayers, do not inform taxpayers of their due rights, and do not explain specific tax calculation methods. Their work attitude is not good. In addition, when the tax payment conditions are the same and the tax payment amount is different, the law-abiding taxpayers will only feel that they are too stupid or too deficient, and the consciousness of paying taxes honorably and the enthusiasm of paying taxes consciously will be seriously challenged. Strengthening "taxpayer consciousness" can't be lost in vague slogans, but should be endowed with real connotation. The "taxpayer consciousness" of politicians is to let taxpayers have the right to know about the collection and use of taxes; Have the right to make suggestions on the control and use of taxes; Have the right to supervise the control and use of taxes; Have the right to criticize the improper use of taxes and expenditures against the wishes of most taxpayers. Although the "two sessions" at all levels at the beginning of each year also have agendas for hearing and deliberating financial reports, it can be seen from the increasing consumption of public funds and the persistent "achievements project" and "image project" that taxpayers need more institutional guarantees to truly enjoy these rights. Put taxpayers' rights into practice and cultivate citizens' "taxpayer consciousness" with practical actions.