【作者】 陈琼；

【导师】 尤光付；

【作者基本信息】 华中师范大学 ， 税务管理， 2010， 硕士

【摘要】 在当今社会主义文化日益繁荣之际,税务文化的构建和创新有着非比寻常的意义,它既是是税务系统践行科学发展观的必然要求,也是和谐税务事业发展的重要保障。正如文化管理引入企业管理所在带来的繁荣一样,税务文化作为行政文化的重要组成部分,同样值得我们去构建和培养。而我国在税务文化建设过程的时间尚短,如何传承灿烂的税务文化、发展和创新新时期的税务文化、保障并促进新时期税务工作的顺利进行,是当前摆在我们面前的一项课题。因此笔者试图通过对我国税务文化建设的现状分析来提出可供参考的改进措施。论文包括四个部分：引言。首先,介绍了本文选题的背景和意义,文化管理从无到有是历史的产物,并且认为税务文化管理是在刚性管理的基础上引入的柔性的文化管理体系；其次,在文献综述部分介绍了文化管理及其理论研究的过程,然后主要对税务文化的研究状况进行了简单的回顾,并介绍了我国税务文化的发展历程；最后是写作思路介绍。第一部分,税务文化建设概述。从对文化概念的介绍展开对“税务文化”内涵的解析,主要阐述了税务文化的含义,并总结了其特点,税务文化建设的核心是共同价值观的形成,它同时又是兼顾以人为本的柔性管理方式；然后介绍了税务文化其独特的功能；然后,着重阐释了税务文化建设的内容；最后解释了税务文化建设的重要意义。然后,详细阐述了税务文化建设过程中的原则；并总结了目前税务文化建设的任务要求；同时还对目前税务文化建设中运用的考评机制和工作方法进行了分析。第二部分,税务文化建设中存在的问题及其原因。主要问题有：税务文化意识落后,实践过程形式化、税务工作的法制化程度较低、税务工作行为不规范、税务组织文化建设亟待改善。第三部分,加强税务文化建设的措施探讨。笔者提出了五个方面措施意见,较为全面了涵盖税务文化建设的整个过程,如提高税务文化认知水平,构建和谐型、学习型税务；规范税务行政行为,构建高效服务型税务；提高税务执法水平,构建法制型税务；把握先进文化方向,构建创新型税务；加强税务部门内部管理,构建廉洁、责任型税务。本文的创新之处在于,从文化管理的角度重视审视税务文化建设战略,在现有税务文化建设模式的基础上,结合我国实际及行政体制改革趋势提出了从五个方面即精神层面、政府行为、法制建设、组织管理与创新等来构建完善的税务文化体系。更多还原

【Abstract】 With the increasing prosperity of socialist culture, the tax culture’s reconstruction and innovation, which is not only the embodiment of scientific development, but also an important guarantee of harmonious tax development, becomes more and more significant. Just like the flourishing cultural management being introduced into enterprise administration, the cultural undertakings of tax, as the important component of the administrative culture, also needs to be constructed and improved. However, the process of tax cultural reconstruction is too short to be mature in China.therefore, the issue that how to inherit the splendid tax culture and how to innovate the culture in new times so as to ensure the smoothing development of the tax construction faced to us. According to these problems mentioned above, the author attempts to provide some improved measures with the analysis of the current situation of tax culture construction.The Paper includes four parts:The first chapter is introduction. First, the paper introduces the background and the significance of the topic. Cultural management growing out of nothing is the historical product which is regarded as a flexible system deriving from the rigid management’s foundation; Next, the literature review part shows the process of the cultural management and fundamental research, then it mainly takes a simple review of the tax culture’s research condition and introduces our country’s tax culture development; Finally, the writing thoughts are introduced.The second chapter is the general description of the tax cultural reconstruction. From launching "the tax culture" rightly to the cultural concept’s introduction of the connotation analysis, it mainly elaborates the tax culture’s meaning and summarizes its characteristics. The core of the tax cultural reconstruction is the formation of the common values, and at the same time it also gives dual attention to the humanist flexibility mode of administration; Next it introduces tax culture’s unique functions, such as cohesion function, regulative function, consummation function and driving function; Then, it emphatically explains the content of the tax cultural reconstruction, namely, tax moral reconstruction, tax image construction, tax good faith construction, team spirit cultivation, professional dedication cultivation; Finally, it explains the significance of the tax cultural reconstruction.The third chapter comes to our country’s tax cultural reconstruction condition. Firstly, principles in the process of the tax cultural reconstruction are elaborated in details, such as the principle of insisting of focus-oriented and overall-situation-oriented services, insisting of fusing organically and promoting mutually and so on. It also summarizes the requirement of the present tax cultural reconstruction, that is, paying special attention to the tax cultural reconstruction, consummating the fiscal system reconstruction, innovating tax behavior reconstruction, strengthening the tax material reconstruction. Simultaneously the utilization examination mechanism and the method of work in present tax cultural reconstruction are analyzed. Finally problems existing in the tax cultural reconstruction are analyzed, such as the false ideological recognition, the insufficient cultural reconstruction, the difficulties facing in cultural reconstruction and so on.The fourth chapter discusses the measures for strengthening the tax cultural reconstruction. The author proposed suggestions from five aspects which cover the tax cultural reconstruction’s process in a more comprehensive way, such as raising the tax culture cognition level, constructing a harmonious and,to-be-learned affairs; making tax administrative action standard, constructing a highly effective tax service; Raising the enforcement level of tax law and constructing legal system for tax; Grasping the direction of advanced cultural, innovating in tax system; Strengthening the internal management of tax department and the constructing an honest and responsible tax system.更多还原