A regular development of tax agency is seriously restricted due to some reasons, such as the transfer of the governmental functions, legal environment of taxation, tax consciousness of the residents, governing structures of the companies, etc.

Increasing the citizens awareness of tax and constructing a good tax environment is the key to control the country by law,while researching the inner relation between tax and benefit is the core for raising the tax awareness of citizens.

These two are influenced by the tax awareness.

This paper analyzes and compares the differences of the tax awareness and the taxpayer awareness,and points out the important significance of establishing the taxpayer awareness on guaranteeing the income of state finance and promoting the government reform.

Through the analysis on several problems existing in our country s current individual income tax system, this paper expounds the importance of establishing the consciousness of making tax payment according to law and punishing severely the people of evading taxes,and puts forward some countermeasures for preventing the leakage of individual income tax.

This paper analyzes and compares the differences of the tax awareness and the taxpayer awareness,and points out the important significance of establishing the taxpayer awareness on guaranteeing the income of state finance and promoting the government reform.