Study On Problems And Countermeasures Existing In Tax Culture Construction Of Local Taxation System

As the soft power of the state and society, culture always plays animportant and irreplaceable role in the development of our county. In thefield of modern organizational management, culture construction oforganization has obtained more attention and been strengthened by theorganizations. Experience has proved that the construction of the taxculture in the Local Taxation System is the important measure to apply theScientific Outlook on Development, the objective requirement to promotethe better and faster development of the local taxation affairs, the onlyway to improve the level of the local taxation administration. This articletakes the the construction of the tax culture in the Local Taxation System asthe object, analysis the common problems consist in the cultureconstruction of local taxation and explores the effective way to constructthe local taxation culture on the base of learning from Zhangjiajie’ssuccessful experience of cultural construction.The article is divided into six chapters, the fist and second chaptersmake account of the background, significance and research status in theworld of taxation culture construction, and relevant cultural concepts, taxcultural theory and function of the construction of tax culture. Then,byanalyzing the tax culture construction of the Zhangjiajie Local TaxationSystem with the method of case analysis and logic system analysis, the thirdchapter introduces the basic situation of Zhangjiajie Local Taxation Systemand the themes and objectives of culture construction., and concludes themethods and ways of tax culture construction in Zhangjiajie Local TaxationSystem, as well as the effect brought about by the culture construction withthe method of case analysis and logic system analysis. The forth chapteremphasis on finding out the problem and insufficiency in the tax cultureconstruction of the Local Taxation authorities and the reason of it by theanalysis of this example. Chapter V is the focus of this article, the authoradvances the train of thoughts and countermeasures to the tax cultureconstruction of the Local Taxation System by analysis, study and practicalexperience, in order to provide relevant and practical advices to otherresearchers and practitioners, useful experience to the further work of taxculture construction of local taxation system. Finally, the sixth chapter is thesummary and outlook for future research of the article.