Research On Constructing Tax Culture Of IRS In Shaoyang City

Culture is the general level symbol of a country, a nation, a system and a department. As the times progress and development, culture has drawn increasing attention, and study and are very active research field is expanding. But nowadays, in the field of revenue theories and practices, it gets more and more recognition from all levels of tax authorities that we should examine and instruct taxation work from the height and depth of tax affairs culture. How to further promote the cultural construction of the tax system so that the tax culture closer to the actual work, to play its due role, these are the current face and needs to be further explored.In this paper, based on current study situation of tax culture and tax culture at home and abroad, focus on the analysis of the profound spiritual meaning, described of feasibility and necessity of strengthening tax culture construction. We had discussed effective ways to enhance the construction of advanced tax culture in the tax department in the present with the intention of promoting in depth research in the development of organization culture in Chinese taxation agencies and provide workable strategic recommendations.This paper studies the tax cultural construction of Shaoyang IRS according to the theory of tax culture and attains conclusions as follows: with continuous innovation of tax management style, information technology vigorous development and the tax action are effectively regulated, Shaoyang IRS have achieved good achievement in tax cultural construction. However, because Shaoyang IRS carries out the depth of the tax cultural is not enough, the tax officers ' thought are not in place and not uniform, The tax cultural construction falls behind taxation material culture, Tax Culture lack the necessary contact with the actual tax work and lack of long-term effective mechanism cause lacking of clear objectives, tax and cultural dislocation, the tax culture is too formal and tax officers are less involved in issues in the tax cultural construction. In this paper, through strengthening tax spiritual cultural, tax system and tax behavior culture and tax material cultural construction to improve the tax cultural construction of Shaoyang IRS and realize the goal that harmoniously develop Shaoyang IRS tax culture.