Shaping The Modern Tax Culture

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 roll 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 inspirit civilization in tax department.After staidness consider, I think the discussion of the shaping in China tax culture is a problem which needs good research. So my article includes three parts:The first part gives the theoretic foundation of tax culture, mainly illustrates the connotation of tax culture, especially the connotation of China modern 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.The second 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 infirmness of consciousness of tax payer's right. Based on the theory of path depending analyzes China tradition tax culture,The third part tries to construct how to shape China modern times tax culture, which is the focus of this paper. Where is the need to shape tax culture? What is the aim of tax culture? What is the principle of tax culture shaping? All those are the problems I try to solve in my paper.