Discussion On The Professional Ethics Development Of Taxing Officer

The tax professional ethics, is a specialized research ethics under the socialist system the tax laws of the nature and development of the discipline. The tax is a tax professional activities of staff one of the most basic practices. Because the tax professional has a specific environment, content and methods, taxation of staff will have special rights and obligations. Therefore, the people engaged in tax career is bound to encounter such problems, how to recognize and treat their career; to what kind of spirit and attitude in their own occupation; how to perform their duties and obligations; in the tax professional life should What kind of role play and so on. As they relate to tax workers on the moral and social life, code of conduct, professional ethics from the status of the tax department of view, the tax authorities at all levels of professional ethics to strengthen understanding of the tax varies on how to carry out the lack of professional ethics practical and effective specific measures. This paper is a study of the tax staff of professional ethics related issues, by analyzing the current situation, propose specific measures, the purpose is to enhance the tax staff of professional ethics, strengthen the tax authorities of professional ethics, promote the harmonious levy bilateral relations and promote the development of tax administration modernization big trot. This paper describes the status of the tax professional ethics, problems and causes of the current strengthening of tax proposed ways and means of professional ethics. I used standardized research methods, the use of administrative ethics knowledge, combined with harmonious social theory and tax professional ethics discussion and analysis of the actual conduct of the main study how to strengthen the tax professional ethics, including the need for music to professional ethics .Research system in this paper says: First of all, the paper on the Tax Professional Ethics for a brief overview, including the tax implications of professional ethics, the basic idea (to serve the people, the concept of service to taxpayers, the idea of fair and equitable, the concept of responsibility and integrity of the concept), the tax staff of the basic elements of professional ethics (tax according to law, just law enforcement, civilized taxation, active service, love the tax business, do their job, improve their professional capabilities, law-abiding and integrity), then paper and explained the tax staff of professional ethics of the main development process, and on this basis, the tax for the current phase of the staff of the specific circumstances of professional ethics in the analysis of the problems, and explore The main reason for this situation, analysts believe that the current tax department staff of professional and ethical standards did not meet the needs of China's socialist tax work, nor can the work of serving the people to implement into practice, the negative impact adversely ; caused by the tax staff of the inadequate level of professional and ethical standards in many areas because it is. In the above analysis on the basis of discussion, the paper put forward concrete strategies to solve problems that should strengthen professional ethics, to establish with industry characteristics, standardization, Ming culture, ethics and the legal system is the implementation of Morality, that is important code of ethics, as far as possible into the existing laws and into the into the management system and into the conventions of civil servants, Code of Practice; to strengthen the socialist concept of honor education, focusing on education and training system must establish the appropriate security system of moral education system, the tax department in the formation of a series of system so that tax officials of professional ethics education can function effectively; to further strengthen the promotion of professional ethics tax information work, advocacy by improving information systems, the professional ethics building included in the important work of advocacy information; needs assessment carried out in the tax staff moral assessment, the tax in their daily work performance and ethical behavior are included in appraisal system; tax professional ethics, in the final analysis, not the tax department and tax officials own evaluation, but the tax department and the community on the evaluation of tax officials; tax culture of professional ethics for creating a good atmosphere plays an important role, but also an important carrier of professional ethics, strengthen the tax and cultural development, by increasing the tax culture, rich cultural activities, taxation, professional ethics for the practice of strengthening the tax measures are effective.Through the above research, this study of tax cadres of staff for the professional and moral quality of the construction of certain research results obtained, so as to strengthen the tax staff of professional ethics, strengthen the tax authorities of professional ethics, promote the harmonious Paying relations, modernization of tax administration to promote development of large quickly a theoretical reference.