税收是国家财政收入的主要来源，也是国家实行宏观调控的一个重要经济杠杆。我国从１９９２年开始了一年一度的税收宣传月活动，各级税务部门集中人员、时间、资金等进行了大量的税收宣传工作，增强了广大纳税人的纳税自觉性，逐步取得了社会各界对税收工作的关注与支持，营造了较好的税收环境。但在实际工作中也存在一些不容忽视的问题，有待于今后注意和改进。 Tax revenue is the main source of state revenue and also an important economic lever for the macro-control of the state. Since 1992, China began its annual tax publicity month, and tax departments at all levels concentrated on personnel, time and funds to conduct a large amount of tax publicity work, which enhanced the taxpayers’ awareness of taxation and gradually gained the support of all sectors of society The concern and support of tax work has created a good tax environment. However, there are still some problems that can not be ignored in the practical work to be noticed and improved in the future.