Grass-roots Tax Culture Construction Research

As a system engineering, tax culture involved in all areas of taxation, with the chronicity and complexity. The tax authorities should gradually promote through four level sequence, includes the concept, system, carrier and behavior, to create culture platform, the Incentive mechanism, to foster the cultural brand logo which have the tax characteristic as the core spirit, effectively promote the administration, tax services, tax collection and management, team building and so on. The role of grassroots culture of tax have inherent and automatic soft constraints influence on the tax authorities, starting from the human mind and, based on the person’s emotional and psychological needs, to play the role of the tax culture, truly make the tax culture "seen in the line, internalized inside, cured in system, externalization in shape. " make full use of this kind of tangible behavior and intangible influence of norms, so that the tax culture could penetrate into the various activities in the tax process, ensure the work carried out smoothly. although the culture construction of grassroots tax authorities has made some achievements through the active exploration and bold practice, but the content is almost the same, which was all learned from each other and have nothing new, the propaganda means, methods and channels of tax culture relatively simple, the depth understanding is not high, which create the further enhancing and improving space of tax culture on planning and measures.This article focuses on the problems and bottlenecks which currently exist in the tax culture and try to find the best way to solve the bottleneck problem through important experience by parsing the typical cases. finally, we come to further strengthen the effective measures for cultural construction of tax, provide valuable experience for the remodeling of the tax cultural and spirit under the new normal. The innovation is that from the perspective of grassroots cadres tax, figure out the key role of tax cadres in the tax culture construction. Innovate the new ideas, new methods, and new measures of the construction of tax culture, using a variety of approaches and multi-channel promotional tools, starting from enhancing the cohesion and solidarity of tax cadres, improved the loyalty and recognition significantly; followed by further improving the tax system, to regulate the behavior of tax cadres, improve the work ethic and attitude, enhancing customer satisfaction and compliance of taxpayers for tax work by based on the needs of the taxpayer. Finally, take advantage of incentives and improve the employment system, improve performance, boost morale, condensate take positive energy from the side of the excitation energy tax cadres.