The Construction Of Tax Culture In China From The Perspective Of Marxist Cultural View

With the further deepening of China's social transformation,cultural construction of our country backward problem becomes more significant,some foreign culture and ideology,and caused no small impact on the traditional culture of the subject status and value,resulting in a variety of social problems.The vigorous development of cultural construction,to build a new culture that can fully demonstrate the core values of socialism,for the improvement of the people's mental state has an important role in promoting.In addition,as an important economic law enforcement departments,tax departments responsible for the is organization function of the fiscal revenue,in order to be able to better adapt to the need of development of era,the tax authorities at all levels strictly to people-oriented,to comprehensively strengthen the construction of tax culture work,and in order to promote the continuous improvement of the soft power of taxation.In the whole taxation and tax management,tax culture runs through them,by using a kind of code of conduct invisible binding and tangible,to ensure its efficient and orderly operation can be.The so-called tax cultural functions,refers to the process of tax work practice,the inherent function and role of tax culture,mainly contains a subtle guide,cohesion,as well as incentives and shape,etc.Lenin,Marx and Mao Zedong and Deng Xiaoping and so on,have been in different period of time for the tax problem of the system of discussion and analysis.After more than and 100 years of development,the productive relations and productive forces,science and technology and production tasks have changed since the birth of Marx's theory of taxation.At present,because of the influence of various objective reasons,resulting in further development and changes have appeared in the Marxist theory of tax part of the concept,from a certain extent,Marxist theory of pertinence and practical is not high.However,Marxism's taxation thought is mainly to economics,philosophy and socialist theory based,national revolutionary,class and the unity of scientific fully reflected is perfect our country financial scientific theory,innovation of financial system reform an important ideas,through the analysis of Marxist thought of taxation system to effectively promote the scientific management of the state financial revenue.Therefore,this article analyzes the tax culture construction of our country from the perspective of Marx's view of culture,and add a little content to our country's tax culture theory research.Through the research to further help related to tax personnel to strengthen its own tax service consciousness,and promote their initiative and enthusiasm to enhance the overall.In addition,it is also able to further strengthen their sense of pride and a sense of mission as a tax worker,causing the tax service team to forge ahead and cohesion,and promote the harmonious development of the tax.