本文關(guān)鍵詞： 文化 稅務(wù)文化 現(xiàn)代化 稅務(wù)文化現(xiàn)代化建設(shè)　出處：《延邊大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：不斷深化稅務(wù)文化建設(shè)是實(shí)現(xiàn)中國(guó)文化現(xiàn)代化建設(shè)的重要內(nèi)容,是稅務(wù)事業(yè)持續(xù)穩(wěn)定健康發(fā)展的重要保障。本文根據(jù)當(dāng)前國(guó)內(nèi)外對(duì)稅務(wù)文化的研究情況,結(jié)合我國(guó)稅務(wù)文化建設(shè)實(shí)際,進(jìn)一步分析了如何深化稅務(wù)文化建設(shè)。具體從五個(gè)方面進(jìn)行了分析。第一部分提出了本論文研究的目的及意義。闡述了國(guó)內(nèi)外研究現(xiàn)狀,介紹了本論文的創(chuàng)新點(diǎn)及研究方法。第二部分闡述了我國(guó)稅務(wù)文化及其現(xiàn)代化的基本思想。主要對(duì)稅務(wù)文化的涵義以及馬克思恩格斯的稅務(wù)文化思想、建國(guó)初期我國(guó)的稅務(wù)文化思想、改革開放后我國(guó)的稅務(wù)文化思想進(jìn)行了介紹,并提出我國(guó)稅務(wù)文化現(xiàn)代化的意義。第三部分介紹析當(dāng)前我國(guó)稅務(wù)文化現(xiàn)代化建設(shè)的現(xiàn)狀及存在的問題。分別從稅務(wù)文化意識(shí)落后、缺乏長(zhǎng)期性的規(guī)劃、整體水平較低、稅務(wù)文化品牌建設(shè)力度不足四個(gè)方面提出稅務(wù)文化現(xiàn)代化建設(shè)進(jìn)程中存在的問題。第四部分對(duì)我國(guó)稅務(wù)文化現(xiàn)代化建設(shè)中出現(xiàn)問題的原因進(jìn)行了剖析。從封建的傳統(tǒng)文化、負(fù)面的稅務(wù)行政心理、稅務(wù)權(quán)力失衡、意識(shí)形態(tài)的滯后四個(gè)角度分析了我國(guó)稅務(wù)文化現(xiàn)代化建設(shè)中出現(xiàn)的問題。第五部分提出了進(jìn)一步加強(qiáng)稅務(wù)文化現(xiàn)代化建設(shè)的具體措施。通過增強(qiáng)稅務(wù)文化認(rèn)知,把握目標(biāo)方向；科學(xué)建構(gòu)機(jī)制,實(shí)現(xiàn)稅務(wù)文化建設(shè)可持續(xù)發(fā)展；不斷豐富載體手段,加強(qiáng)納稅人認(rèn)同度；打造稅務(wù)文化品牌,提升社會(huì)影響四個(gè)層次解決我國(guó)稅務(wù)文化現(xiàn)代化建設(shè)中出現(xiàn)的問題。
[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.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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