Research On Tax Culture Construction In China: International Outlook And China's Feelings

Tax-culture is a kind of view which comes from the practice of tax and reflects the practice of tax. It is the summary of tax in attitude, morality, mentality and sense of worth on tax that people gain from learning and social transmission in a certain society. The tax work can't develop without successful tax-culture. Guided by "The Three Represents Theory", this essay will enrich the connotation of tax-culture through abundant theory study and provide strategies and measures for tax-culture construction from all aspects.The first part introduces the meaning of tax-culture. Firstly, it explains the concept of tax-culture from different angles such as the principal part, essence, base, core and character of tax-culture. Then, it emphasizes the meaning of modern tax-culture and looks back the basic course of Chinese tax-culture construction in the modern times as well.The second part summarizes the problems which lie in the tax culture construction at the present time. For one thing, it is the bad influence from traditional culture. For another, it is the practical problems lying in the tax-culture construction nowadays.The third part summarizes the characteristics of tax-culture in western countries, such as strengthening the willingness of taxpayers for tax-paying, protecting the interest of taxpayers and establishing the principle that all the taxes must be under the control of law and so on. Then the essay makes a survey of those experiences and makes better use of them to build up a more vital Chinese tax-culture.The fourth part provides some strategies and suggestions for our Chinese tax-culture. Our aim is to build up a service-typed tax management system through perfecting tax law system and strengthening the tax-culture construction. In the meanwhile, we should try our best to strengthen the carrier of tax-culture construction and use scientific and modern management systems to build up a new tax-management system.The main creation of this essay consists of the following items:Firstly, this essay has reidentified the concept of tax culture on the base of integrating the existed documents. Concept identifying is the base of theoretic research, and identifying the concept for tax culture can provide theoretic arguments for the policies of tax culture construction, so concept identifying is one of the creations in this essay.Next, this essay suggests that tax-culture is a kind of culture of management, but not a kind of "pure culture construction".