Research On The Construction Of Tax Professional Ethics In The New Normal

The professional ethics of tax is the internal motive force of tax officers to do their own work,is an important part of the construction of spiritual civilization,and a strong guarantee for the healthy and orderly development of the tax revenue under the new normal.With the continuous progress of the reform of our country,the construction of the tax modernization,the urgent need to improve the level of professional ethics,strengthen the business ability and service ability.In this paper,after the establishment of the topic and the direction of the use of literature research methods,analysis and study of the professional ethics of research materials,grasp the law and research status.By reading the relevant books,network information and documents,to analysis the new demand of the tax professional ethics construction.In this paper,the author starts from the definition of the professional ethics of tax,and then draws out the principles and significance of the construction of the professional ethics of tax.Secondly,the paper analyzes the new challenges,new requirements and new tasks of the construction of the professional ethics of tax under the new normal.Finally,combined with the above content,the author puts forward some suggestions on how to strengthen the construction of professional ethics under the new normal conditions.