System Construction Of Tax Officials' Professional Ethics In China

The modern public management theories thinks that The moral basis of public administration is Personal Morality,despite the ethics of civil servants to play a role in soft constraints,it can not effectively contain the civil service to make certain acts in violation of administrative ethics.It is only through the institutionalization of moral,legal and standard construction,with a system of binding force,in order to protect and promote the ethical requirements of public administration in the realization of activities.Due to the characteristics of professional ethics and has close links, different professional ethics require different treatment,even if the same civil servants,in accordance with the power of the size of the commitment level of service obligations and management objectives of the differences can also be divided into different categories,As a result, professional ethics and standards should focus on using the same standard. Tax officers,for example,because of the tax staff of public organizations,which have become better in the public power,tax professional ethics of a direct impact on the effectiveness of tax administration,in professional ethics and institutional construction should be distinguished from other government agencies The civil service. In recent years,the tax department of the loss of professional ethics is quite common need of treatment,relative to other sectors,the tax department of professional ethics system started relatively late,a lot of the system is still not good enough,the need for system-related reform, establish and improve related A system for tax collectors to protect the building of professional ethics. This article is divided into five sections.In the first part,the author analyzes the major significance of professional ethics and system. In the second part,the paper expound the actuality of tax officials' professional ethics,analyzesthe differences between the civil service and tax officials,the tax officials should be raised to comply with the ethics and cited specific examples.In the third part,the author summarized the achievement in System construction,expounded the current problems of the system.In the fourth part,the author indicated the experience of other countries and other industry,introduced China's ancient system of professional ethics on the measures taken by the experience.In the end,the paper based on traditional cultures and foreign successful experience,the author put up some measures in tax official professional ethics.