As a citizen, why should I pay taxes? This is often a seemingly superficial problem. Our society always advocates "paying taxes is glorious" and "paying taxes according to law is the obligation of every citizen", but intentionally or unintentionally avoids the key question "why pay taxes". From the ancient slavery society in China, where "all over the world, is the land of kings, the land of kings, the land of kings?" It became a matter of course for the emperor to collect all kinds of taxes and services from his subjects to meet his own needs of enjoying and ruling the country. The tax levied on ordinary people is one-way, compulsory and compulsory, and the emperor and his huge state machine enjoy the tax right unconditionally. The relationship between taxpayers and state machines is the relationship between tribute and worship. In modern democratic countries, political power comes from citizens' elections, and the elected government manages the country on behalf of all citizens. Tax is still the most important source of government revenue to maintain government expenditure and support the normal operation of the government. As a compulsory contribution or distribution of individual citizens and corporate bodies to government revenue, tax actually depresses the disposable income of taxpayers to meet the needs of government expenditure, but this is required by the overall interests of taxpayers. This overall interest should be reflected not only in the public services and products provided by the government, but also in the government's participation in the redistribution of social wealth through a good tax system, so as to correct the unfair distribution of wealth caused by market operation or other reasons and avoid the violent social conflict caused by the polarization between the rich and the poor. This recognized modern tax principle involves two key issues, one is the relationship between taxpayers and the government, and the other is the relationship between tax system and justice. The relationship between the government and taxpayers is the relationship between serving and being served, not the relationship between ruling and being ruled. Generally speaking, the actions of officials at all levels should make taxpayers feel that I pay taxes to enjoy the services provided by the government, rather than asking people to stand on my head and show off. The services that the government should provide are nothing more than two aspects. The first is to protect the personal and property safety and freedom of behavior of every citizen, and not to be harassed by anyone or any organization without reason. Dostoevsky said in his book "Teenagers": "I pay taxes to the society, so that I will not be stolen, beaten, killed, and no one dares to ask me again." The second is to provide citizens with a good environment for survival and development. Duran, when talking about the taxation in ancient Athens in Greek Life, said that the Athenians in the golden age forgave the harsh demands of the country because the country gave them unprecedented opportunities for development. Undoubtedly, broad development opportunities must be based on security. From this point of view, although Athens more than 2,500 years ago was far from a profound tax theory, as the first democratic society in human history, the nature of the government serving the people is clear and wise, because her people can feel the negative protection and positive development opportunities provided by the government-the latter not only requires the society to have extensive freedom and extensive participation rights, but also requires the development of public products such as education, culture and its facilities. In contemporary democratic countries, security protection and development opportunities are clearly demanded by every citizen as his own right. Therefore, the state provides every citizen with adequate legal protection and public goods to ensure that every citizen enjoys a wide range of rights. In return for this service, it is natural for citizens to consciously assume the obligation to pay taxes, and their rights and obligations should be consistent. Failure to pay taxes should be condemned by morality and sanctioned by law, just like being a "passenger who evades tickets". The so-called tax consciousness is actually a complete combination of rights and obligations, while the tax consciousness in China usually only emphasizes that citizens should pay taxes, which does not mean that citizens should enjoy rights. The word difference reveals the great difference in social structure and concept. The taxpayer's consciousness reflects the truth that citizens spend money to buy government services, and simply emphasizes the tax-paying consciousness, but it reflects a social relationship pattern that is no different from that of Sogo and Neigong. The taxpayer's consciousness is the basis of civic consciousness, but there is an umbilical cord between the taxpayer's consciousness of not having the right to pay taxes and the concept of "the world is king". It is necessary for the government to levy taxes based on the taxpayer's consciousness, regardless of the incomplete tax consciousness. But for those who pay for it, there are both problems of cost and whether the tax burden is distributed fairly among all people and all walks of life. Besides meeting the financial needs, the government should also participate in the redistribution of social wealth through taxation, which also involves justice. A good tax system can not only minimize the cost of people buying government services, but also correct the unfair distribution of wealth; A bad tax system has increased the burden on the people and aggravated the unfair distribution.