当前我国税务文化现代化建设存在的问题及对策

发布时间：2018-02-23 23:38

本文关键词： 文化税务文化现代化税务文化现代化建设　出处：《延边大学》2014年硕士论文　论文类型：学位论文

【摘要】：不断深化税务文化建设是实现中国文化现代化建设的重要内容,是税务事业持续稳定健康发展的重要保障。本文根据当前国内外对税务文化的研究情况,结合我国税务文化建设实际,进一步分析了如何深化税务文化建设。具体从五个方面进行了分析。第一部分提出了本论文研究的目的及意义。阐述了国内外研究现状,介绍了本论文的创新点及研究方法。第二部分阐述了我国税务文化及其现代化的基本思想。主要对税务文化的涵义以及马克思恩格斯的税务文化思想、建国初期我国的税务文化思想、改革开放后我国的税务文化思想进行了介绍,并提出我国税务文化现代化的意义。第三部分介绍析当前我国税务文化现代化建设的现状及存在的问题。分别从税务文化意识落后、缺乏长期性的规划、整体水平较低、税务文化品牌建设力度不足四个方面提出税务文化现代化建设进程中存在的问题。第四部分对我国税务文化现代化建设中出现问题的原因进行了剖析。从封建的传统文化、负面的税务行政心理、税务权力失衡、意识形态的滞后四个角度分析了我国税务文化现代化建设中出现的问题。第五部分提出了进一步加强税务文化现代化建设的具体措施。通过增强税务文化认知,把握目标方向；科学建构机制,实现税务文化建设可持续发展；不断丰富载体手段,加强纳税人认同度；打造税务文化品牌,提升社会影响四个层次解决我国税务文化现代化建设中出现的问题。
[Abstract]:Deepening the construction of tax culture is an important content to realize the modernization of Chinese culture and an important guarantee for the sustained, stable and healthy development of the tax industry. Combined with the practice of tax culture construction in China, this paper further analyzes how to deepen the construction of tax culture. The first part puts forward the purpose and significance of this paper, and expounds the present research situation at home and abroad. This paper introduces the innovation and research methods of this thesis. The second part expounds the basic ideas of tax culture and its modernization in China. It mainly discusses the meaning of tax culture and the tax culture thought of Marx and Engels. At the beginning of the founding of the people's Republic of China, the tax culture thought of our country and the tax culture thought of our country after the reform and opening up were introduced. The third part introduces the present situation and existing problems of the modernization of tax culture in our country, respectively from the perspective of the backward consciousness of tax culture, the lack of long-term planning, and the low overall level. The problems existing in the process of modernization construction of tax culture are put forward in four aspects. Part 4th analyzes the causes of the problems in the modernization of tax culture in China. Negative tax administrative psychology, the imbalance of tax power, This paper analyzes the problems in the modernization of tax culture in China from four angles of ideology lag. Part 5th puts forward concrete measures to further strengthen the modernization of tax culture. Construct the mechanism scientifically, realize the sustainable development of the tax culture construction, enrich the carrier means constantly, strengthen the taxpayer identity degree, build the tax culture brand, Four levels of social impact to solve the problems in the modernization of tax culture in China.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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