On the strengthening of tax collectors and professional dedication and Moral Education.docVIP
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On the strengthening of tax collectors and professional dedication and Moral Education
On the strengthening of tax collectors and professional dedication and Moral Education
Abstract: The tax department part of the executive law enforcement agencies, their work has the particularity of the impartiality of law enforcement and government interests, the interests of taxpayers are closely related, so the tax staff of professional ethics education is very important. Tax Professional Ethics from the basic requirements to start, combined with the tax department of the professional ethics of the status quo, in-depth analysis to explore the construction of the tax staff of professional ethics means to the strengthening of the tax staff dedication and professional ethics education to provide some guiding significance.
Keywords:: Tax officers; dedication; professional ethics
CLC number: F812.42 literature logo yards: A Article ID :1673-291X (2009) 18-0253-02
The so-called professional ethics, that is, certain occupations, the occupational activities, code of conduct to be followed by the sum, which includes professional ideals, professional attitude, professional liability, professional discipline, professional honors, professional conscience, and so on, it embodies and the employees in the appropriate moral, emotional and quality used to regulate the internal staff as well as between professional career with other professionals in this relationship. Tax professional ethics is a basic code of conduct for tax officials, a good tax professional ethics is the development of the cause of the inherent vitality of tax revenue. Inland Revenue staff of professional ethics referred to as ‘tax Germany’, is an important spiritual and cultural content of the tax [1].
1, the tax department of occupational specificity of
1. Belong to administrative work. Tax work is administrative work, with administrative rights, in accordance with Principles of administration, the executive administrative legal relations in a dominant position, the Chief counterpart in a passive
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