论我国税收文化的构建-财政学专业论文.docxVIP

内容攫要理论演变的趋势性，分析一般管理理论演变对税务管理的影响，进而指明税收 内容攫要 理论演变的趋势性，分析一般管理理论演变对税务管理的影响，进而指明税收 文化管理也应当并必将成为～种趋势。分析了税收文化的功能，概述税收文化 对税务管理的意义。 第四部分：我国税收文化的设计与构建 这一部分是全文的落脚点，也是本文的重点。作者以前三部分理论分析为 基础，结合我国具体实践，提出了建设我国税收文化的设想。作者从征纳两方 面入手，提出，对于纳税文化的构建，应当以纳税人信誉等级评定为制度保障， 以在全社会培育诚信纳税意识为主要内容；对于征税文化的构建，应当从物质 文化、制度文化、精神文化三方面着手，加强硬件建设，提供优质服务，保障 纳税人权利，落实依法征税以及建设高素质税务干部队伍。 关键词：税收文化文化管理 纳税人服务 ABSTRACT11址taxation，in ABSTRACT 11址taxation，in the face ofthe law and economy,will face culture f-urger at the same time．With development of the international economy and scientific progress， the ftmcuon of culture in the econolnic activities shows strongly day by day,the integrated development of economy and culture is becoming the tide of history in modernization construction．Grasping the cultural funcdon does not hinder OUr propagating of economic function and legal function，on the contrary,the visual angle of the taxation culture still helps us to know taxation overally and more three．dimensionally．Seeing from the strategic angle which causes development of the taxation and socialist market economy,We should advocate the tax culture energetically． Chinese nation has long history and tax traditional culture of extensive knowledge and profound scholarship．This offers the abundant nourishment to us to buiId taxation culture；111e Chinese society which iS in economy transformation period and new-type tax revenue levy and manage mode，offer the wide stage tO Us． The erection condition oftaxadon culture has already possessed． nlc omni．凼rectional．multidimensional exposition of the taxation culture is done in this paper separately at three angles such as culture，history,management；at two respects of tax collection culture and tax payer culture，from three levels of material culture．system culture and spirit culture．The full paper starts from the definition ofthe mxafion culture。analyses the cultural functions oftax management， designs the basic content and frame of the tax culture of OUr country on the basis of this．F