The Current Problem And Countermeasures Of Tax Culture Modernization In Our Country

The deepening tax culture construction is the important content to realize modernization of Chinese culture, is the important guarantee to the healthy development of the tax business steady. In this paper, based on the current research situation of tax culture at home and abroad, combined with the actual tax culture construction in our country, further analyzes how to deepen the cultural construction of taxation. The concrete is analyzed from five aspects. The first part puts forward the research purpose and significance of this paper. This paper expounds the research status at home and abroad, introduces the innovation points of this paper and the research methods. The second part expounds the basic idea of tax culture and modernization in China. Mainly for tax culture connotation as well as the thinking of Marx and Engels tax culture, tax culture in China in the early days after foundation of thought, tax culture of our country after reform and opening-up thoughts are introduced, and the meaning of tax culture modernization in our country are put forward. Third part introduces the analysis current our country present situation and existing problems of tax culture modernization. Backward respectively from the tax culture consciousness, the lack of long-term planning, the overall level is low, tax culture brand construction insufficient four aspects proposed tax problems existing in the process of cultural modernization. The fourth part in the modernization construction of our country tax culture carried on the analysis to the cause of the problem. From the feudal traditional culture, the negative tax administrative psychology, tax power imbalance, lags behind the four angles of ideology has analyzed our country tax problems arising from the cultural modernization. The fifth part puts forward the concrete measures of further strengthening the construction of tax culture modernization. By strengthening tax cultural cognition, hold the direction of the target; Scientific construction mechanism, tax culture construction to realize the sustainable development; Enrich the carrier means, strengthen taxpayer; esteemed Create tax culture brand, promote social influence the four levels of solving problems arising from the tax culture modernization in our country.