On The Innovation Of Taxation Culture

The taxation culture is the valuetion on taxation administration, In through carries on the control to the tax affairs institution and the tax affairs personnel, the taxation culture influence taxation administrative action, therefore, the taxation culture is advanced or not, it directly relates the vitality and the vigor of the tax affairs cadre troop, and relates the honest and highly effective in tax affairs institution, and relates the success or failure of tax affairs administration reform, and relates the taxation enterprise development and society's progress. The taxation culture has basically carried on under the traditional officialdom standard administration system tax revenue culture in our country in current, taxation institution's authority standard and taxpayer's voluntary standard, it always is occupying the modern taxation culture development space. Along with acceleration advancement on economical market, political democratization and cultural diversity advancement, the entire society's government by law idea, the efficiency idea, service consciousness and the democracy the sense of participation the daily enhancement, the taxation culture as taking the authority the entral officialdom standard has not been able to satisfy realistic social need.This article adopts the method of real diagnosis research, through the form which questionnaire surveys, consult material and visit conversation so on, carries on the analysis and the research to the current our country taxation cultural reconstruction present situation, has pointed out the current our country tax revenue culture main question, namely: The taxpayer and the taxation person status is not equal; The taxation law principle is short of; The tax administration system is not very science; The taxation administration pattern is not very standard; Taxation consciousness is light; Taxation system environment existence question and so on. In view of the above question, this article proposed the innovation of taxation culture idea, the innovation of taxation cultural pattern and the consummation taxation culture innovation necessary measure conception.The present paper mainly divides into three major parts:The first part is theoretical analysis on the taxation culture innovation, from analysising to cultural and the taxation content, comparisonsing with other subgroup cultures, elaborated the concept, the characteristic, the function and the constitution on taxation culture, from this initiates the meaning on the taxation culture innovation, this article reveals which the taxation culture innovation includ the static state and the dynamic two stratification planes, the static stratification plane taxation culture innovation covers the tax revenue thought, the tax revenue system, the taxation psychology innovation, dynamic stratification plane tax revenue culture innovation includ traditional taxation culture transformation, taxation culture modernization, model and absorption overseas advanced taxation culture, tax revenue culture conformity and taxation culture socialization and so on. Finally, from the social politics, the economical and the cultural development proposed to the tax affairs administration renews a higher request, elaborated in detail the taxation culture innovation great significance.The second part is real diagnosis research on the taxation culture innovation. This article adopts the form of questionnaire survey, the consult material and face-to-face visit conversation and so on. Emphatically from the present stage people understanding to the taxation culture, the current our country taxation cultural reconstruction present situation, the current our country taxation cultural reconstruction existence question and the reason, affected the current our country taxation cultural reconstruction the host objective factor and the current our country taxation culture innovation effect and so on has carried on the thorough investigation and the analysis, reasonably chose the taxation culture innovation for the science the way to lay the good foundation.The third part is discussion and conclusions. It focused on explaining the taxation culture's effectiveness and content. This article thought: the taxation culture innovation should be beneficial to play the taxation culture function , beneficial to improve taxation administration, conducive to promoting the development of taxation administration, beneficial to reform system of administration, adapt and serve economic development. taxation culture innovation follows main elements, namely, innovate taxation culture patterns, concepts and improve support measures.Innovation place on the this article was two points: first, this article went out the formalism tendency erroneous zone which it thought the modern taxation cultural reconstruction is the tax affairs department interior matter, and engaged in the cultural entertainment activity to act as the modern taxation cultural reconstruction and so on in researching taxation culture since long ago, through researching to theory and real diagnosis, it basised on the massive data and the graph, analysised center appears deep level question and its reason in reconstructing modern taxation culture, and deducted the taxation culture innovation the theory frame according to the above; Second, proposed major point about innovating taxation cultural pattern, and taxation culture idea, and the weight standard to taxation culture and innovating the movement mechanism of taxation culture and so on, specially proposed the new idea of culture governing the taxation, it would extend and expans depends the connotation on the government taxation by law from depth and breadth.