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What is tax culture and how to strengthen the construction of tax culture in China?
Tax culture comes into being with the production of tax, and develops with the development of tax. As early as the Xia, Shang and Zhou Dynasties, there were taxes. According to Mencius and Teng Wengong, "Fifty people pay tribute in the summer, seven people help in the Yin Dynasty, and people spend a hundred acres in the Zhou Dynasty, which is a lifetime". As the reflection of tax activities in people's minds, tax thought came into being. This kind of tax thought was the main part of tax culture at that time, and it was also the most important manifestation of tax culture at that time. With the development and change of society, since the implementation of the "initial tax mu" in the Spring and Autumn Period, the tax thought has been continuously developed, and the content of tax culture has been continuously enriched and expanded. The concept of tax management, tax psychology and tax consciousness gradually appear and blend into tax culture.

Rooted in practice

Closely around the theme of tax work. Tax practice is not only the source of tax culture, but also the driving force of tax development, and it is also the standard to test the achievements of tax culture construction. Promoting tax administration according to law, deepening tax reform, strengthening scientific management and strengthening team building are the theme of current tax work and the most important practice of tax work. "It is necessary to deepen reform and establish a tax system that suits China's national conditions, conforms to the laws of the socialist market economy, promotes economic and social development, and safeguards social equity; It is necessary to improve tax laws and regulations, adhere to tax collection and management according to law, and administer taxes according to law; It is necessary to speed up the construction of tax information and comprehensively improve the scientific level of tax management; It is necessary to strengthen the construction of tax cadres and improve the overall quality and administrative ability according to law. " ",all need the tax authorities to make a quick and correct response and make solid progress in the combination of theory and practice. Only by focusing on this reality, extracting cultural achievements with important application value and putting them into practice can we achieve the fundamental goal of providing strong spiritual motivation and intellectual support for the development of taxation. This is the starting point and destination of tax culture construction.

Create a good atmosphere

Environment and atmosphere are often the reflection of a certain atmosphere, which not only shows the spirit of a department, but also affects every employee; Environment and atmosphere are very important for mobilizing employees to devote themselves to the construction of tax culture. Team spirit of one mind and one mind, enterprising spirit of tenacious struggle, pioneering spirit of overcoming difficulties. The formation of centripetal force cohesive force combat effectiveness is closely related to the unit's value orientation and environmental atmosphere.

Use innovative carriers

Marxist philosophy holds that there is no content without form, and there is no form without content; Any content needs a certain form to express and express. Similarly, any expression reflects a certain content. The more diverse, flexible and wonderful the visible forms are, the more helpful it is to express the content and the better the effect will be. Undeniably, content and form are sometimes not unified, and a content can be expressed in one or more forms. Like the theme, it can be written as a novel or adapted into a movie or drama. Similarly, a form can express a variety of contents. Understanding the important role of form in expressing content will promote us to express advanced content in perfect form and achieve the unity of content and form as much as possible.

1. Innovative forms of learning. Learning is the most important way to acquire and master knowledge and improve work skills. Besides the traditional formal education, self-study, class training and collective learning, other ways should be widely used to promote and promote lecture-based learning, such as holding special lectures on literature, art, philosophy, history, taxation, finance and computer application, which can effectively mobilize the enthusiasm of teaching and learning. Carry out comments at any time, commend the advanced, promote the backward, communicate with each other and improve together; You can also carry out online learning, learning competitions and so on.

2. Innovative forms of publicity. Let the society know about tax is the fundamental purpose of tax publicity, so the focus must be on how to let people from all walks of life know about tax. The annual tax publicity month gradually introduces tax knowledge to thousands of households. The production and distribution of tax news conference, tax preferential policies and tax planning materials have expanded the influence and popularity of tax, and various forms of tax publicity have made great contributions to enhancing people's understanding and understanding of tax. However, it is undeniable that our publicity form is still relatively simple, and there is still a gap between the sustainability and effectiveness of publicity. It is worth pondering that literary and artistic works that have aroused the public's profound content cannot be said to be unique, but they are also rare, which is extremely disproportionate to the long-standing important position of taxation. Of course, there are historical reasons for this. Taxes in ancient literary works are almost synonymous with exorbitant taxes, and people's fear and hatred of taxes are deeply rooted. There are also practical reasons, that is, the emphasis and efforts on the creation of tax-themed works are far from enough. We should deeply understand the important role of literary and artistic works in educating people, inspiring people, guiding people, mobilizing social forces, deepening life, deepening reality and deepening the masses, and create an epic of tax culture and art with correct views, full of rationality, twists and turns, real content, thought-provoking and soul-shaking, which will add luster to the construction of tax culture, write a new chapter for the development of tax cause, and inject new vitality and vitality into the field of tax in literature and art.

3. Innovative accumulation forms. From generation to generation, the continuous transmission of civilization: gold mining with sand, refining from culture; The birth of great works, the sublimation of cultural spirit, the blooming of flowers and the development and prosperity of culture are all inseparable from the accumulation of culture. In this sense, there is no culture without accumulation. The compilation of local tax records and tax yearbooks, and the classification and summary of various tax documents are eye-catching and solidly standardized; In some places, tax museums have even been established, and the tax culture wall of Qi State Taxation Bureau has been built. The showrooms, showrooms and reference rooms of grass-roots bureaus have made good attempts in the accumulation of tax culture and achieved tangible results, which should be vigorously advocated and strengthened. Accumulation should pay attention to continuity and come down in one continuous line; Pay attention to enrichment, open up new avenues, and collect tax-related information in kind; Pay attention to systematization, complete latitude and longitude, and not fragmented; Pay attention to levels, design from a high starting point, build with high quality, and achieve classic content and exquisite form, which can stand the test of time and history. It is suggested that the National Bureau set up a national tax museum and provincial and municipal bureaus set up exhibition halls to truly implement cultural accumulation and enhance the cultural connotation of taxation. The deeper the background, the greater the value of culture.

4. Innovative activities. In recent years, the construction of tax culture has attracted the attention of leaders at all levels. All units have successively carried out various sports events, singing parties, lectures, theme education, group outings and other cultural and sports activities, and established libraries, websites and gymnasiums, which have enriched the cultural and sports life of employees and promoted the construction of tax culture. It is also a good way to organize colleagues with different interests into different organizations, such as poetry clubs and literature clubs, to discuss and create around the theme, which is worth discussing and summarizing, improving and improving.

Be put on the agenda

As a grass-roots tax department, it is not practical to set up special personnel or institutions to engage in cultural construction, but this work can not be ignored at all. "A journey of a thousand miles begins with a single step," (Lao Zi) and "A thousand miles don't accumulate steps" (Gou Zi). From now on, from the foundation, every little makes a tower. Collect and sort out cultural accumulation materials, record memorabilia at any time, adjust and enrich the exhibition room and honor room; Organize tax publicity and tax scientific research, and carry out various cultural and sports activities, which should be carried out by corresponding departments and personnel. Only by combining the careful planning of leaders with the extensive participation of the masses can the construction of tax culture be rooted in the fertile soil of tax practice, deeply rooted and enduring.

Strengthen leadership

Of course, tax culture should not be understood as leadership culture, but the leading role of leadership is crucial but undeniable; Culture has its objective inevitability, but cultural construction has subjective initiative; Whether there is an overall planning and design of cultural construction, whether the personnel and responsibilities can be implemented, whether the activities are carried out as scheduled, whether the financial and material resources are guaranteed, and whether they can be improved regularly depends on the leaders' understanding of cultural construction. The cultural construction of different units varies widely, which is the main reason. It is really incredible that we can do a good job in cultural construction without the participation, advocacy and care and support of leaders. Cultural construction is a systematic project, criss-crossing, with arduous tasks. However, as long as there are correct leaders, employees' participation, overall planning, unremitting pursuit and joint efforts, the construction of tax culture will certainly be able to play beautiful and moving chords, draw colorful pictures, bear rich and splendid fruits, and generate a steady stream of power to push the huge ship of * * * and China Taxation to ride the wind and waves.