导　　师： 朱一中;林广云

学科专业： 1252

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 以文化兴国，是我们党从多年的实践中总结出来的道路，在全面建成小康社会关键阶段的今天有着巨大的推动力。在十八大精神的指导下，税务事业发展必须以“三个代表”重要思想为指导，坚持科学发展观，坚持以人为本，加强税务文化建设，以文化人，以文育人，通过税务文化的不断延续、扩展和创新，提升税务队伍整体素质，促进征纳关系和谐发展，助力经济社会发展。 长期以来，税务文化作为社会主义先进文化的一个重要组成部分，以其独特的心理深层定势和响应机制，在税务领域形成了巨大的影响力，在提高税务人员素质、增强队伍凝聚力和工作活力、提升税收管理水平等方面都发挥着无可替代的作用，并随着经济全球化深入发展，其内涵和外延也得到前所未有的充实和扩张。先进的税务文化代表了税收事业发展的正确方向，对广大的税务职工具有鲜明的导向、凝聚、约束、激励、辐射功能，对于保证各项税务工作高效、有序开展具有重要的作用。 基于上述认识，讨论和研究税务文化建设所面临的问题及对策，也就有了现实迫切性及可行性。税务文化建设发展至今，面临着理论研究滞后、措施实施不到位、活动难以开展、制度文化建设亟待加强等多种困境。本文研究的理论意义在于，通过分析国内外税务文化建设过程中的历史沿革和发展方向，探讨其发展现状、成因以及解决的方法；其实践意义在于研究深圳市龙岗区地方税务局文化建设的案例，提出其经验借鉴和启发，为进一步完善和加强该局的税务文化建设提出建议和对策。 本文采取“理论研究准备——定性分析——理论研究——问题分析——对策研究”的技术路线，运用文献研究法、比较分析法、案例研究法、实证分析法等多种研究方法进行研究和分析，在理论分析和案例分析的基础上进行深入探讨和创新：一是对我国的组织文化、税务文化以及国内外税务文化发展的历程进行了较为系统的整理和阐述；二是深入思考并分析了当前我国税务文化建设存在的主要问题及形成原因；三是多角度、多思路地探讨龙岗区地税局税务文化建设现状，提出具有时代性和实用性的发展思路。 To revitalize the country with culture，what summed up by our party, is the road from theyears of practice, has a huge driving force in building a moderately prosperous society criticalstage. With the spirit of the eighteenth congress of the Communist Party of China, the taxcareer development must be the important thinking of the 'Three Represents' as guidance,adhere to the scientific concept of development, adhere to the people-oriented, strengtheningthe construction of tax culture, intellectuals, cultural education, through the tax cultureconstantly continuation, expansion and innovation, enhance the overall quality of tax topromote the harmonious development of the relationship between the taxpayer and to helpeconomic and social development. A long time, the tax culture as an important part of an advanced socialist culture, with itsunique psychological deep-set and response mechanism in the field of taxation formed a hugeinfluence in improving the quality of tax officials, and enhance team cohesion and vitalityenhance the level of tax administration plays an irreplaceable role, and with the deepening ofeconomic globalization, the connotation and extension also been an unprecedented enrichmentand expansion. The advanced tax culture represents the tax business the right direction, has adistinct orientation of the majority of tax workers, cohesion, constraints, incentives, radiationfunction, to ensure that the work of the various tax efficient and orderly conduct has animportant role. Problems and countermeasures based on the above understanding, discussion andresearch tax cultural construction, and will have a real urgency and feasibility. Tax andcultural construction and development now, faced with the theoretical research lag, theimplementation of these measures in place, difficult to carry out activities, institutional cultureshould be strengthened predicament. The theoretical significance of this study is to explore thedevelopment status, causes, and ways to work through the analysis of the history and directionof development in the domestic and foreign tax cultural construction process; the practicalsignificance of the cultural construction of research Longgang District, Shenzhen localtaxation bureau cases the proposed reference and inspiration of their experiences, suggestionsand countermeasures in order to further improve and strengthen the cultural construction of itstax. This article take theoretical research to prepare-Qualitative Analysis-Theory Research-Analysis-Countermeasures technical route, the use of literature research, comparative analysis, case study method, empirical analysis and other research methods to study andanalysis, depth and innovation on the basis of theoretical analysis and case studies: First, theculture of our organization, tax culture as well as domestic and foreign tax culturaldevelopment course of a more systematic and elaborate; deep thinking and analysis of themain problems in the construction of China's tax culture and causes; Third, multi-angle,multi-thinking of Longgang District local taxation bureau tax cultural construction status, putforward with the times and practicality of the development of ideas.

关 键 词： 税务 文化 建设

分 类 号： [D630.3]

领　　域： [政治法律] [政治法律]