现代税收文化内涵及其建设的再探讨

税收文化不仅指税收机构自身的组织文化,而且更重要的是包含社会范畴里的税收观念、纳税意识等意识形态及保证税收工作正常有序周转的税收制度。税收文化建设必须从系统工程出发,立足国情,统筹全局,协调税收文化系统各组成部分的发展,从而保障税收制度的有效运行,促成依法治税,最终成为推进经济社会发展和现代化进程的一种"文化力"。

On the Cultural Connotation of the Modern Taxation and the Re-discussion of Its Construction

Tax culture does not only mean the organizational culture of taxation itself but also means the tax concept,tax conscientiousness involving in our society and the tax systems which ensure the operation of taxation.The construction of tax culture should depend on the systematic engineering,consider our national condition,reign the overall situation and regulate the development of every part of tax cultural system.So the effective operation of tax systems can be ensured,controlling tax by law can be come off and a kind of "culture force" can be formed to push the development of economic society and modernized process.