However, the research of Chongqing literature has paid too much attention to Bayu civilization in Chongqing s unique geographical surrounding, describing Chongqing literature as closed basin literature and neglecting the sortie consciousness and receptive consciousness of Chongqing literature.

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.

Based on hypothesis about the activation of key heuristic information,and using the paradigm that first allows the participants time to work on the insight problem(target),followed by encoding problems-with-solutions(source) and then followed by work on the insight problem,the authors investigatd how metacognition monitoring and inducing consciousness influenced insight problem-solving.

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.