现代税收文化研究刍议

Ponderation of the Researches in the Chinese Modern Tax Culture

税收文化的系统研究可以说是刚刚起步。税务部门在实践“三个代表”重要思想的活动中,要抓住机遇弘扬税收先进文化,明确中国现代税收文化的内涵、意义和作用,找准中国现代税收文化研究的立足点,形成衡量中国现代税收文化先进性的标准和共识,以先进的、具有中国特色的税收文化占领思想阵地,发挥先进税收文化的指导推动作用,促进中国税收事业的健康发展。

It's just a start to research into tax culture systematically. In carrying out the important thought of 'Three Representatives', the tax departments should seize the chance, develop the advanced tax culture,define the implication,significance and function of the Chinese modem tax culture,find the standing point of the researches in the Chinese modem tax culture and reach the standard and common ground of the Chinese modem and advanced tax culture. The ideological position should be occupied by the advanced tax culture with Chinese characteristics to play the instructive & motive role of the advanced tax culture and to bring about a healthy advance in the tax cause.