关于我国税收文化建设的初步设想

the Initial Vision about Constructing Tax Culture of China

在我国社会主义建设的今天，税收文化越来越受到税务机关和人员以及社会广大群众成员的关注，随着税收在国民经济中的地位不断提高，税收文化的建设显得有些滞后，成为影响我国税收管理水平提高的阻碍因素。本文从税收文化的内涵出发，强调税收文化建设的重要意义，提出在和谐社会背景下，建设我国税收文化的初步设想。

In the today of China＇s socialist construction, tax culture is paid more and more attention by tax authorities, as well as members of the social broad masses , with the rising of status of tax revenue in the national economy, the building of tax culture lags a bit and becomes the obstacles of China~ tax administration to raise. This article is from the connotation of the tax culture, stressed the importance of constructing tax culture, and put forward to elementary conceive of building tax culture of the China in the context of a harmoni- ous society.