【作者】 孙薇；

【导师】 郝玲玲；

【作者基本信息】 吉林大学 ， 马克思主义中国化研究， 2017， 硕士

【摘要】 税务文化是社会主义先进文化的一个重要组成部分,是税务部门在长期的发展实践过程中不断沉积的精神财富,在强化队伍建设、和谐征纳关系、提升税收管理水平等方面都发挥着重要的作用。各级税务部门特别是基层国税局要把税务文化建设作为税务机关建设的一项重要内容,将税务文化建设有机地融入到税收征管实践中。实践证明,税务文化建设是提升国税部门执法形象、培养高素质的执法团队、加快税务部管理创新、促进税收事业健康发展的有效途径。同时,随着我国税务改革的不断深入,基层国税局税务文化的建设存在一些问题诸如理论研究滞后、制度文化建设亟待加强、对税务文化重视程度不够认识不到位、群众参与度不够等,这些都阻碍了税务文化的建设进程,削弱了税务文化对税收事业的作用发挥,乃至影响了税收增长对于我国经济作用的发挥。本文以基层税务文化建设为研究对象,分析了当前基层国税局税务文化建设普遍存在的问题及其产生原因,提出了基层税务文化建设对策,并创新性地运用马克思主义关于文化及文化创新的论述,对税务文化建设创新途径进行了探索性的研究。全文共分五章,第一章阐述了税务文化建设的背景、意义及国内外的研究现状,第二章阐述了相关的税务文化概念、文化理论、马克思主义关于文化的论述和中国特色社会主义文化建设的相关理论。第三章找出了基层税务文化建设中存在的问题及其产生的原因。第四章提出了基层税务系统税务文化建设的思路和对策。第五章提出了我国基层国税局税务文化创新的实践探索。更多还原

【Abstract】 Tax culture as an important element of advanced socialist culture,is spiritual wealth deposited in the long process of development in the tax authorities.Tax culture demonstrates its important value in improving the quality of tax officials,improving the relation between taxing and paying and other aspects in the tax field.The tax authorities at all levels,especially State Administration of Taxation(SAT)began to pay attention to tax culture construction.They had assimilated the tax culture construction into the reform of tax authorities as well as the practice of tax collection.Practice has proved that the tax culture construction is effective way to establish a good image of the tax administration,to educate high quality team,to speed up the tax department management innovation,to promote the healthy development of the tax business.At the same time,there still existed some problem in tax culture construction of the grassroots SAT,such as low level of theory research,unsatisfactory system establishment,Ignoring culture construction and low public participation,etc.These problems hindered the construction of tax culture process,weakened the effect of tax culture on tax business,and even affect the revenue growth for its role in Chinese economy.This paper takes tax culture construction of the grassroots SAT as the research object,analyzes the problem of tax culture construction of the grassroots SAT and their causes,put forward measures of tax culture construction of the grassroots SAT,applied creatively Marxism discourse about culture and culture innovation to research the way of tax culture construction innovation.The paper is divided into six chapters.The first chapter makes account of the background,significance and research status in the world of tax culture construction.The second chapter introduces the relevant culture concepts,tax culture theory and Marxism discourse about culture and culture innovation.The third analyzes the problem of tax culture construction of the grassroots SAT and their causes.The forth chapter puts forward the basic ideas and countermeasures of construction of the tax culture.The fifth chapter suggests the ways of tax culture innovation.Finally,the sixth chapter is the summary of the article which points out that the innovation and inadequate.更多还原