A Preliminary Research On Tax Modem And Cultural Construction

Culture marks overall development soft power of a nation, a system and a department. The successful tax shall be supported by advanced tax culture, while the tax spiritual culture is the core of tax culture, as well as tax management idea, value and ethics enhanced by correct work outlook, life outlook and value outlook during the tax practice.This paper adopts the literature research method, interviews and case study, uphold Marxist culture as our guide to elaborate the connotation of tax spiritual culture、 characteristic and components. Meanwhile, based on Jiangsu Sheyang Local Taxation Bureau’s spiritual cultural construction achievement and existing issues, this paper comprehensively analyzes the current spiritual culture construction idea and measurements of tax system.This paper tries to research into tax spiritual culture from different views and aspects comprehensively to deepen the understanding of the nature of tax spiritual culture construction, express tax spiritual culture’s value effectively, focus on feasible social control forms, bring and standardize the development of tax spiritual culture. The researching aspect is the creativity of this paper.