Revenue and publicity can promote the legal system to foster the awareness of citizens to pay taxes, so that the majority of conscious citizens can pay taxes, pay taxes in accordance with the law.

大力推广和宣传税收法律制度，培养公民的纳税意识，使广大公民逐步实现自觉纳税、依法纳税。

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The barriers of legal system are as follows: defect of related regulations, lack of tax revenue preferential, the limit to public exchange and subject qualification admittance.

制度上的障碍主要表现在：相关法律法规还不健全，缺乏税收上的优惠，上市交易的限制和主体资格准入的限制。

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