Study On The Questions And Countermeasures Of Tax Culture Construction

In modern society, culture is becoming an important source of the cohesiveness and the creativities of ethnic group, as well as a significant factor in the competition of comprehensive national strength. For tax system, a national institution, strengthen the construction of tax culture is a global, prospective, strategic and important action in implementing the scientific outlook on development, promoting the reform of the government, and enhancing tax administration. As an organizational cultural, tax cultural is considered as a soft power for enhance the vigorous of the tax contingent and achieve the development of the great tax causes.This paper uses the advanced management theories to analyze the theory and practice of tax cultural construction. Those theories include organizational culture theory, organizational behavior theory, corporate identity system theory(CIS), and uses the methods such as documents research, social investigation, case analysis, comparative analysis, and so on. Firstly, the paper expounds the background and significance of the topics, research range, summary of the research on the tax culture in domestic and foreign, research way and the framework, then to comb and analyze the relative theories on tax culture. Secondly, according to the meta-analysis on the forum of the national tax system culture of S province, and the survey research on the of tax culture construction of some national tax institutions, the paper makes a deep analysis on the status and problems to construct the national tax system culture of S province, then analyzed from three aspects of the existence of the problem Finally, There is a suggestion on the of tax culture construction, and it makes four pieces of advice to perfect the construction of the national tax culture of S province.The purpose of this paper is to study the basic theory of tax culture and analyze the status of the tax culture construction of S province, point out the problems and the causes, search for the strategies to improve it, to promote tax culture construction deepening of theoretical research, then give some provide strategic advice and operational measures.