Strategy And Tool: Study On The Construction Of Tax Affairs Culture

Culture is the general level symbol of a nation, a system and a department. Along with the era advanced and developed, culture aroused more and more interest of people. The study vogue reached unprecedented flourish, and the study domain develops unceasingly. 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 advance the cultural construction of tax affairs system further, how to make the tax culture much closer to work reality and play its due role, these are the questions that we had to face in current and needs further discussion.Based on current study situation of tax culture and tax culture at home and abroad, this paper mainly exerted itself in analyzing the profound connotation, main content, characteristic and function of tax culture especially spirit lay, and expatiated on the vital significance of strengthening current tax culture construction. Meanwhile, through the combination of theoretical study achievement and department multi-year practices, taking the effect in the cultural construction aspect and problems existed in The State Tax Bureau in city L in recent years as a case, we had discussed effective ways to enhance the construction of advanced tax culture in the tax department in current.This paper mainly divides into five parts in the structure.The first section is the concept definition of tax culture. The present research production at home and abroad was introduced from several levels, mainly from culture, revenue culture, tax culture and its classification. Then the connotation of tax culture was elaborated step by step. Through introducing and studying the classification status of current tax culture, this paper gave prominence to the status and function of deep level tax culture, namely tax culture in the spirit lay.The second section elaborates the main contents,characteristics and functions of tax culture. Through explaining the contents of tax culture such as tax goal, tax spirit, tax principle, values, occupational ethics and so on, as well as, analyzing the characteristics of tax culture such as coexistence, advanced characteristic, group characteristic, systemic characteristic, distinctive characteristic, stealthiness and ecological characteristic, this section elaborates the multifunction of tax culture such as guidance function, cohesive function, criterion function, inspiring function, coordination function, radiation function, image function and so on.The third section elaborates the significance of enhancing tax culture construction incurrent. Combining the theoretical analysis of first and second sections, this section elaborates the strategic sense and tool significance of enhancing tax culture construction in current. The strategic sense of founding the harmonious national taxation manifests in: 1. It's the requirements of adapting for time transform.2. It's the strategic selection of Tax Authority. 3. It's the requirements for taxation system to carry out the guide line "Administering Our Country by Morality" .4. It's the need of realizing the taxation culture's integrating into Urban Spirit. Its tool significance mainly lies in enhancing the power of the developments of revenue enterprise: 1. It's advantageous in realizing scientific and refined the management of tax affairs. 2. It's avail for promoting the exploitation of tax elites.3. It's in favor of the building honest circumstance for tax revenue.The fourth section elaborates current situation and existed problems in tax culture. Through the elaboration about L city State Tax Bureau's exploration, achievement and existed problems in carrying on the cultural construction in the aspects of mental concept culture, institutional behavior culture and material image culture in recent years, analyze the current situation and existed problems in tax culture: "Culture Lag" phenomena existing in the course of tax culture construction. The befuddlement of tax culture construction by the result of confusion to concept of taxation culture; The problem that power of tax culture construction is insufficient; Negative influence of "Administrative Monopoly" during tax culture construction; Disorder and superficiality of tax culture construction.The last section is the countermeasure and suggestion for enhancing the tax culture construction in current. It is the subject and aim of this paper. Through rational pondering, put forward nine suggestions of practicality from aspects of culture strategy and tool of culture change. There are four suggestions in aspect of culture strategy called "build new organization culture": Building common wish, set up learning - type tax organization; Building service principle, set up servicing tax organization; Building ideology of keeping pace with the times, set up innovational tax organization; building practice consciousness, set up practical tax organization. Five suggestions in aspect of the tool of culture change called "build full of vitality, healthy and harmonious tax culture": Construct the tax culture of individuality, develop healthy mental mode; set the model of inspiration; set up harmonious tax morality system; launch the cultural products which can shake people's mind.Taking the practice of cultural construction of The State Tax Bureau in city L in several years as a case, this paper carries on the thorough analysis, adopting the methods of analysis and synthesis, contradictory analysis, system analysis, causality analysis, history and logic analysis and so on, and unifying some theories of government reform and harmonious society. Combining theory with practice, strong pertinence, emphasis extruded are prominent characteristics of this paper.