First, the relevant requirements for the publicity of juvenile tax law
State Taxation Administration of The People's Republic of China and the Ministry of Education jointly issued the Notice on Strengthening the Publicity and Education of Young Students' Tax Law, requiring local tax authorities and education administrative departments to strengthen the publicity and education of young students' tax law. Infiltrate tax law knowledge into education and teaching activities, so that young students can subtly accept tax law knowledge in colorful tax law publicity and education activities, so as to respect and learn tax law.
Second, tax disclosure.
Tax publicity means that the tax authorities publicize the tax law to taxpayers. Tax publicity is an important means to cultivate and improve citizens' tax awareness, carry out tax legal education and improve the concept of paying taxes according to law. Article 56 of the Constitution of People's Republic of China (PRC) stipulates: "China people and China citizens have the obligation to pay taxes according to law." It is the duty of every citizen to pay taxes according to law.
Three. tax awareness month
Starting from 1992, the tax system is scheduled to focus on tax publicity in April every year, which is called "tax publicity month". The guiding ideology and publicity theme are formulated by State Taxation Administration of The People's Republic of China, and the local state taxation bureaus and local taxation bureaus carry out a variety of tax publicity activities in combination with the actual situation.
The significance and function of tax publicity month;
1, the significance of tax publicity month activities
The success of Tax Publicity Month has made it a strategic thing to make tax publicity a national system and stick to it for a long time. Carrying out the annual tax publicity month activities nationwide has become a serious tax publicity in the national tax system.
Do a good job in tax service; Become an important classroom for taxpayers across the country to consciously accept tax education and pay taxes according to law; It has become an important way for people from all walks of life to actively understand taxation and strive to enhance their awareness of taxation. As time goes by, more and more citizens begin to care about the annual tax publicity month.
2, the role of tax publicity month activities
The tax publicity month system has trained and trained a large number of tax publicity backbone teams. The institutionalization and standardization of tax publicity month is convenient for tax departments at all levels to start and arrange tax publicity as soon as possible. In particular, through successfully carrying out a series of major tax publicity activities affecting the whole country, a large number of tax publicity backbone teams have been trained.