Research On Polices Of Culture Construction In Grassroots Tax Authorities

Tax culture is the combination of both spiritual and material wealth deposited inthe long process of development in the tax authorities, which is reflected by taxationthoughts, tax collection methods, tax services and behaviors of tax officials as well astaxpayers within the tax system. For a long time, as an important element of advancedsocialist culture, tax culture demonstrated its indispensible value in improving thequality of tax officials, enhancing team cohesion and activity, improving taxadministration and other aspects in the tax field, and with the further development ofeconomic globalization, its connotation and extension had also been enriched andexpanded unprecedentedly. The continuous development of tax culture had enhancedthe overall quality of the whole tax officials, bridged the huge gap between taxpayersand tax officials and contributed to the giant progress of social economy.In recent years, the well-known modern management philosophy had revealed theimportance of tax culture construction for the tax authorities at all levels. They hadassimilated the tax culture construction into the reform of tax authorities as well as thepractice of tax collection, which had brought about them a good harvest as well as helpthem to extend their experience successfully. At the same time, however, there stillexisted some difficulties for further improvement of tax culture construction, such aslow level of theory research, unsuitable measures, hard-working for activitiesorganization and unsatisfactory system establishment, etc., which had impacted thehealthy development for tax culture construction and thus impacted its promotingfunctions for promoting the national economy. It had been attributed to the quickprogress of economic globalization, the further development of the reforms and open policy as well as the rapid growth of China’s economy.In this paper we try to investigate the current conditions of tax culture constructionas well as to explore the reason for the existing problems in Suzhou Local Tax Bureau.Then, we attempt to put forward some measures and suggestions for problem solution.Further，we hope to provide some reference with our results for the tax cultureconstruction in China. In this paper, with the aids of literature research, case studies,comparative analysis, questionnaire, etc., we had done in-depth research on tax cultureconstruction problem based on theoretical analysis and case studies. First, to investigateand elaborate the basic theory about tax cultural construction in grassroots taxauthorities; Second, to investigate the tax culture construction practice in Suzhou taxauthorities, including measures, process and achievements; Third, to summarize thecurrent status and explore the reasons for tax cultural construction problems ingrassroots authorities; Fourth, to present some measures and suggestions on tax culturalconstruction in grassroots authorities.