A Discourse About The Influence Of Tax Culture Construction In Taxation

As a kind of soft power, Cultural management has been paid extensive attention broadly. In recent years, the tax culture construction is carried out by almost all the national tax departments. It has been proved that tax culture construction plays an important role for the promotion of scientific development of taxation. National taxation bureau in bayinnaoer city takes the lead in the exploration and research of tax culture construction practically. We devote ourselves in cultivating competent staffs in all aspects. We try to combine the cadre personal development and the scientific development of national tax together. We put the power of culture into the tax work, and strive to meet various spiritual needs in order to attain cadre's self-discipline and self-motivation, to make the cadre management gradually realize the "discipline" to "self-discipline" change. We finally make the tax work of scientific development into the inexhaustible power source and uplifting spiritual motive, which already has acquired preliminary results.This paper is made up of four parts. The first part is about the definition of tax culture, the main contents and theoretical basis of tax culture construction. The second part describes the current situation of tax cultural construction and its shortcomings. The third part introduces tax culture construction practice and exploration in bayinnaoer city. The fourth part is about some forward-looking thinking of tax culture construction to further strengthen.This paper is based on the analysis of the present situation of the construction in tax system culture. Taking the tax culture construction in bayinnaoer city for example, it puts forward the effective route and methods on the necessity of cultural construction in tax departments, which provides the strong directive significance for the basic tax departments with its own originality.