A Study On The Construction Of Tax Culture In Grass-roots Tax Departments After The Consolidation Of National And Local Taxes

The reform and adjustment of the national tax authorities is an inevitable choice to adapt to the country's economic and social construction and development in different periods.In 2018,the state and local taxes will be officially merged.At the early stage of the integration of the two institutions,there will inevitably be some problems,such as personnel placement,cadre appointment management,ideological change and office space arrangement,which will affect the enthusiasm of tax officials in their work and their sense of belonging and honor towards the new institution.At this time,it is necessary to guide the tax officials through the soft environment of culture,stimulate the enthusiasm of the cadre team,and correct the good work attitude.How to carry out the work in an orderly manner in the process of the historical period of the merger,realize the combination of things,people,forces and hearts,and strengthen the construction of tax culture is particularly important,from the inside out to strengthen the tax personnel's identity to the new institutions and promote the development of the cause of taxation is obviously urgent.In particular,it is a new task for the new tax authorities to strengthen the construction of tax culture and explore new strategies for the work.Based on the relevant theories,through scientific investigation and analysis,the tax culture construction of S City Taxation Bureau is analyzed,and the merger is mainly based on the spirit,system,behavior,and physical status based on the original country's local tax construction practice.Review and improve post-tax culture construction,and propose some countermeasures for tax culture construction of the new tax agency from the four aspects corresponding to the problems and reasons,with a view to theoretically providing support for the tax culture construction of the basic tax department to the society Show the new face of tax culture construction,and help the grass-roots tax department to develop its taxation business.Through this study,we have faced the current basic taxation departments that are affected by subjective and objective factors,such as the sub-healthy development ofspiritual and cultural construction,the lack of new ideas in institutional and cultural construction,the formalization of behavioral cultural construction,and the low level of physical cultural construction.Based on the factors that cause these problems,combined with related theories,starting from the knowledge I have,I have mentioned a few points about the construction of tax culture in the text: on the spiritual and cultural construction,to build "a family","a game of chess",The concept of "One Tuning" is at the core;in the construction of institutional culture,it is supported by improving the work assessment,cadre evaluation,and reasonable personnel mobility systems;in the construction of behavior culture,it is based on middle-level and higher-level cadres,advanced models,and group-oriented behavior Key points: In the construction of physical culture,it is based on strengthening and improving the internal environment of the system,meeting the reasonable material and cultural needs of taxpayers,and using self-media propaganda to create an atmosphere.It is hoped that these measures will be helpful to the current taxation construction of the grassroots tax department.Things are developing and changing,and the construction of tax culture is no exception.The conclusions drawn from the research in this article are limited to current topics,and the shortcomings need to be strengthened and improved.