浅谈我国税收文化的历史、现状和完善（国外英文资料）.docVIP

浅谈我国税收文化的历史、现状和完善（国外英文资料） The history, the present situation and the perfection of the tax culture in China We will discuss the history, current situation and consummation of the tax culture in China Abstract: this paper first introduces the concept of tax culture, in analyzes our country tax revenue culture tradition, on the basis of the advantages and disadvantages, emphatically expounds the status quo of tax culture in our country at present stage, and aiming at the problems of backward tax cultural factors -- put forward the thinking, to improve and perfect the intention of eventually form suitable for the situation of our country tax revenue culture with Chinese characteristics. Keywords: tax culture; The tradition of tax culture; Tax culture construction The meaning of tax culture So far, are rarely found in the fiscal and taxation work the concept of tax culture, it seems to be a fashionable new words with emotional color, tax culture as well as national historic, however, because of the country, you must have tax revenue, tax revenues will form the tax culture. However, there is no unifying idea of the meaning of tax culture in our country right now. A typical view is that the tax culture is the tax personnel is formed in the long-term practice of tax and abide by the code of conduct, professional ethics, and the sum of professional concept, with subtle education management functions. The point of the tax culture is regarded as a kind of administrative culture, that is the purpose of tax culture to form the general tax officials agreed on the spirit of the pursuit, value orientation and code of conduct, play to their subjective initiative and enhance the quality of tax. Another view is that the tax culture is a tax increase that encourages taxpayers to voluntarily comply with the tax code. This view, under the long-term planned economy system in our country, the general taxpayers lack of consciousness of tax, tax culture is designed to make taxpayers volunta