Study On The Culture System Structure Of Jilin Local Taxation

Tax culture is the sum of the spiritual wealth and the material wealth accumulated by thetax departments in the long-term development process, It is embodied in the concept of taxcollection, management, service and reflected in the daily words and deeds of the tax staff.Tax authorities at all levels pay more attention to the tax culture construction more and morewith the development of modern management science in recent years. The cultural image ofthe tax staff is poor and the service level of them is terribly low in the local tax system of JilinProvince, so that the taxpayer’s satisfaction is lower and lower. These problems haveseriously affected the overall image of the local tax departments. Therefore, there is greatsignificance to study the cultural realities, analyze the problems and the reasons in the localtax system of Jilin Province, also it is very helpful to improve the cultural realities and build ascientific and rational culture system of the province’s local tax system.The article studies on the culture construction of Jilin Province’s local tax system, it isprimarily based on the theory of Economics and Public Management.first of all, the articledefines the Organizational Culture and describes the basic theories, second, it combs theculture construction’s situation in the local tax system of Jilin Province, then, based on thecase of Siping local taxation bureau, it analyzes the common problems in the culturalconstruction in the local tax system of Jilin Province, and deeply explores the reasons forformation of the problems existing in the construction, on the basis above，it references themature experience of the culture created by Nanjing Local Taxation Bureau，applies PublicManagement knowledge to combining with the reality of the local tax system of JilinProvince, proposes the culture should be built on such four aspects as spiritual culture,material culture, institutional culture and behavior culture, etc., at the same time, we shouldstrengthen the role of tax culture assessment, in order to raise the overall tax cultural softpower of the local tax department of Jilin Province.