Study On Tax Culture Construction And Innovation Of Chinese Grassroots State Administration Of Taxation

Tax culture as an important element of advanced socialist culture,is spiritual wealth deposited in the long process of development in the tax authorities.Tax culture demonstrates its important value in improving the quality of tax officials,improving the relation between taxing and paying and other aspects in the tax field.The tax authorities at all levels,especially State Administration of Taxation(SAT)began to pay attention to tax culture construction.They had assimilated the tax culture construction into the reform of tax authorities as well as the practice of tax collection.Practice has proved that the tax culture construction is effective way to establish a good image of the tax administration,to educate high quality team,to speed up the tax department management innovation,to promote the healthy development of the tax business.At the same time,there still existed some problem in tax culture construction of the grassroots SAT,such as low level of theory research,unsatisfactory system establishment,Ignoring culture construction and low public participation,etc.These problems hindered the construction of tax culture process,weakened the effect of tax culture on tax business,and even affect the revenue growth for its role in Chinese economy.This paper takes tax culture construction of the grassroots SAT as the research object,analyzes the problem of tax culture construction of the grassroots SAT and their causes,put forward measures of tax culture construction of the grassroots SAT,applied creatively Marxism discourse about culture and culture innovation to research the way of tax culture construction innovation.The paper is divided into six chapters.The first chapter makes account of the background,significance and research status in the world of tax culture construction.The second chapter introduces the relevant culture concepts,tax culture theory and Marxism discourse about culture and culture innovation.The third analyzes the problem of tax culture construction of the grassroots SAT and their causes.The forth chapter puts forward the basic ideas and countermeasures of construction of the tax culture.The fifth chapter suggests the ways of tax culture innovation.Finally,the sixth chapter is the summary of the article which points out that the innovation and inadequate.