Tax And Cultural Studies

With the development of time, the research of culture is more and more important in our daily life. The combination of tax and culture is the cannot but choice of tax work.Tax plays a more and more important role in China political and economical life, but the research of tax culture is a new question for discussion, which is the impersonality require of China reform and open. This research has the meaning not only of substance civilization but also of in spirit civilization in tax department.My article includes four parts:In the first part, we give the reason of research, and a literature review, including the fruits of tax culture from different times and different countries.The second part gives the theoretic foundation of tax culture, mainly illustrates the connotation of tax culture, especially the connotation of China modem times tax culture. According to the theory of culture circle, tax culture includes three lays. Meanwhile, this part illustrates the characteristic and function of tax culture.In the third part analyzes the problems of tax culture. Firstly illustrates the problems of tax culture. Such as the lag in tax natural science, the dim of tax consciousness, the infirmness of legal system concept and the in firmness of consciousness of tax payer's right. Based on the theory of path depending analyzes China tradition tax culture.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.