之所以定下这个题目,是因为笔者日前读到了一则新闻:一位中国留学生应邀参观日本首相官邸,当他看到那斑驳陆离的墙面,简陋古朴的陈设时,大惑不解。问一位管理人员为什么不新建或装修一下,对方摇摇头说:“纳税人会不满意的”。读罢的第一反应就是,纳税人在时刻监督着他们的税款使用用途,任何人都不能也不敢乱花纳税人的钱。是啊,当我们埋怨国人的纳税意识不高时,当我们百思不得 The reason for setting this question is because I recently read a news item: A Chinese student was invited to visit the official residence of the Japanese Prime Minister. When he saw the mottled walls and simple plain furnishings, he was puzzled. Asked why a manager did not build or decorate, the other shook his head and said: “Taxpayers will not be satisfied.” The first reaction to reading is that taxpayers are constantly monitoring their use of the tax, and no one can dare to tax taxpayers’ money. Yes, when we complain about people’s tax awareness is not high, when we baffled