Research On Tax Culture Construction

China is in a new period of modernization construction, tax culture ushered inthe best period of development. The Eighteenth National Congress of the CPC madeclear the socialist cultural construction of the stage goal, proposes long-term strategicgoal of building socialist culture power. Guangdong Province State Taxation Bureauput the tax culture as an important development priorities. Tax culture is a kind of taxcharacteristics of organizational culture, including the four type: spiritual culture,system culture, behavior and physical state culture. Strengthening tax culture isimportant for improving the quality of cadres, deepen the reform of tax collection, thetax center to promote development.In this paper, using the theory of organizational culture theory, organizationalculture theory and S theory, by using analysis, literature research method,questionnaire survey method, the theory and practice of tax culture constructionanalysis, attempts to Liwan District State Taxation Bureau of Guangzhou city as anexample, the2010to2013in the process to explore the construction of tax culture inthe construction, how to through four levels: spiritual culture, material culture, systemculture and behavior culture to promote cultural construction, elaborates theconnotation and extension of tax culture, analyzes the necessity of tax cultureconstruction.This paper is structured as follows： firstly describes the background andsignificance of the topic, research scope, the domestic and foreign literature, researchstatus, research framework, basic problems and so on. Secondly, the writer combedand analyzed the relevant theory of tax culture construction. Thirdly, through theresearch of the cultural construction of Liwan District State Taxation Bureau ofGuangzhou City, in-depth analysis of the current situation of the construction ofLiwan District State Taxation Bureau and the existing problems, and analyzes thereasons from the problems. Finally, Probing to an effective way to promote the taxculture construction. The purpose of this paper is to study the basic theory of taxculture, current situation and analysis of Liwan District state tax bureau ofconstruction, points out the problems and causes existing in the tax cultureconstruction of Liwan District state tax bureau, countermeasures to consummate taxculture construction, so as to promote the deepening of theoretical research of taxprovided cultural construction, and provides some strategies suggestions and feasible measures for All over the country tax authorities and tax culture construction practice.