税务文化建设的框架构建与路径选择

The Framework Establishment and Path Selection of Tax Culture Construction

当前,税务部门在大力推行"文化兴税"。发展和改进现有的税务文化建设体制,建设新时期科学的税务文化,要求重新思考精神文化、制度文化、行为文化和物态文化四者之间的关系和内涵,构建出税务文化建设符合当前实际的基本框架,并提出实施的具体路径。只有这样,税务文化建设才能不固步自封,才能打开思路有所突破。

Now the tax departments vigorously implement the ＂culture and tax ＂. The development and improvement of the existing system of tax culture construction,in new period the construction of scientific tax culture is required rethinking the relationship and connotation between spiritual culture,system culture,behavior culture and material culture,constructed the basic frame of the tax culture construction meted current practice,and putted forward the concrete path. Only in this way,the tax culture construction can not rest on its laurels,then open the way to breakthrough.