On The Culture Of China's Tax Revenue

The taxation, in the face of the law and economy, will face culture further at the same time. With development of the international economy and scientific progress, the function of culture in the economic activities shows strongly day by day, the integrated development of economy and culture is becoming the tide of history in modernization construction. Grasping the cultural function does not hinder our propagating of economic function and legal function, on the contrary, the visual angle of the taxation culture still helps us to know taxation overally and more three-dimensionally. Seeing from the strategic angle which causes development of the taxation and socialist market economy, We should advocate the tax culture energetically.Chinese nation has long history and tax traditional culture of extensive knowledge and profound scholarship, This offers the abundant nourishment to us to build taxation culture; The Chinese society which is in economy transformation period and new-type tax revenue levy and manage mode, offer the wide stage to us. The erection condition of taxation culture has already possessed.The omni-directional, multidimensional exposition of the taxation culture is done in this paper separately at three angles such as culture, history, management; at two respects of tax collection culture and tax payer culture, from three levels of material culture, system culture and spirit culture. The full paper starts from the definition of the taxation culture, analyses the cultural functions of tax management, designs the basic content and frame of the tax culture of our country on the basis of this. Four parts of the full paper go forward one by one ring upon ring and the structure is compact.The folio wings are the content of the four part:The first part: the theory delimit of taxation cultureStarting with the definition of culture, author use the method of 'genus and generic distinction' in order to conclude the definition of taxation culture. The connotation and extent of taxation culture is defined clearly, In this part, the intention is to confirm fundamental delimit of taxation culture, so as to set up theorybasis for the following three parts.The second part: historical evolution of Chinese taxation culture Taxation culture occurred with the occurrence of taxation and ameliorated with the development of taxation practice. Culture is reflect of history in nature. Any modern culture shape itself by following those good aspects and rejecting those bad things of the traditional culture. There is no meaning to talk about modern culture with no attention to the development of traditional culture. In this part, the advantage and drawback is concluded and the studying and warning meaning to the foundation of modern taxation culture is pointed out.The third part: the cultural management function of taxation culture In this part, culture is analyzed on the point of management function. The author starts from the evolution of general management theory, concludes its trend, analyze the effect that general management has on the taxation management, then points out that taxation culture management should, or must be, a trend. The function of taxation culture is analyzed and its meaning to taxation management is expatiated.The fourth part: the layout and construction of Chinese taxation culture This part is the lodging of a full paper, is also a focal point of this paper too. In the part, based on theories analyzed, combining the concrete practice of our country, author proposes the imagination of building taxation culture of our country. The author starts from two respects of collecting and paying and proposes that the structuring of tax paying culture should evaluate the system of the grade of taxpayer's prestige and regard cultivating the sincere consciousness of paying taxes in the whole society as main content; The structuring of tax collection culture, should be set about from three respects of material culture, system culture and spirit culture, author proposes to strengthen the...