Research On The Construction Of Grass-roots Tax Culture In The New Era

Culture,as the soft power of national development and social progress,plays an irreplaceable role.In the report of the 20 th Party Congress,it is proposed that "of the five in one,cultural construction is the soul of socialist modernization,to achieve the goal of two hundred years,we must adhere to the road of socialist cultural development with Chinese characteristics,in the face of the constantly emerging new models,new industries,new challenges,with the new development concept as a guide to sound in line with the requirements of high-quality development,for modernization,the The new development concept should guide the development of a national,scientific and popular socialist culture that meets the requirements of high-quality development,is modern,world-oriented and future-oriented,stimulates the vitality of cultural innovation and creativity of the whole nation,and strengthens the spiritual power to achieve the great rejuvenation of the Chinese nation.Especially,as socialism with Chinese characteristics enters a new era,the grass-roots taxation system must create a taxation culture system that adapts to the current context in order to promote the better and faster development of taxation.Based on the historical background that socialism with Chinese characteristics enters into a new era and taking Qihe County Taxation Bureau as a research case,this paper analyzes and summarizes the current situation and problems of grass-roots taxation culture development and actively discusses the effective path of grass-roots taxation culture construction under the background of the new era by learning the advanced typical cases of taxation culture development in other regions."Socialism with Chinese characteristics has entered a new era" is a major assertion made in the report of the 19 th CPC National Congress,which is a correct judgment on the new historical orientation of China’s development and provides an accurate orientation for the development of taxation after the merger of the state and local taxation systems,and also puts forward new requirements for the work of taxation departments.The taxation governance in the "new era" requires the grass-roots taxation authorities to respond to and grasp the historical trend,take the initiative to seek changes and act actively to create a new field of taxation culture construction.The article firstly introduces the current situation of grass-roots tax culture construction,especially the common problems of weak development and unclear path faced by tax culture construction after the reform of state and local taxation institutions.Secondly,it discusses the theoretical foothold of the current grass-roots tax culture construction,outlines the basic connotation of relevant concepts,and analyzes the basic composition of the current tax culture construction in terms of tax spirit level,system level,behavior way and physical condition.Again,the effectiveness,main experiences and problems of tax culture construction in Qihe County,Shandong Province are analyzed through questionnaires and field visits to Qihe County Taxation Bureau.Finally,by drawing on the stones from other mountains,six major sections were designed to improve the grassroots taxation culture construction,namely: improving the system as a guarantee to enhance the responsibility awareness of taxation cadres;promoting the excellent Chinese traditional culture with the family style inheritance as the core;strengthening the professional ethics construction with the support of clean government education;practicing the Chinese taxation spirit by adhering to the literary creation as the link;strengthening the physical culture construction based on strengthening the carrier;and With technological innovation as the driving force,the digital taxation culture is established.