Tax Culture Construction

In recent years, units at all levels of the national tax system have been

As an outstanding management consulting company in the Asia Pacific region and in the field of cultural consultation, Pu Zhi Sheng has a deep understanding of the main problems faced by the current tax culture construction through the construction of tax culture of Guangzhou State Taxation Bureau, the tax culture construction of Panyu National Taxation Bureau of Guangzhou, and the Taxation and cultural construction of the Eastern District Inspection Bureau of Guangzhou, and has accumulated considerable experience in how to build a tax culture.

First, the understanding of tax culture.

1, the connotation of tax culture

Tax culture is the sum total of various material forms, behavior norms, management systems, values and professional ethics accumulated by tax authorities in long-term tax practice activities, including four levels: material system, behavior system, system system and spiritual system.

The tax material system refers to the sum of all kinds of material forms reflecting tax practice activities, such as tax clothes, tax service places, tax instruments, documents, etc. the tax behavior system refers to the total of tax officials' deeds and deeds in tax work; the tax system refers to the sum of a series of laws, regulations, rules and regulations formed in the work of Taxation, such as tax collection and management law, work rules of tax authorities, tax administrators system, etc. the tax mental system refers to the sum of tax administration concepts, values and moral sentiments.

Fundamentally speaking, tax culture is the common value system of tax department employees.

From the surface and sensory point of view, tax culture is a customary way for tax department employees to do things.

2. Characteristics of tax culture

There are six main characteristics of tax culture:

(1) political.

The tax department, as a national law enforcement department, represents the will of the state and embodies the national interests. In carrying out official duties, it must strictly abide by the principles and policies of the party and the state, comply with the requirements of tax administration according to law, safeguard the good image of the party and the government, and embody the superiority of socialism.

(2) industry.

As an important functional department of the state, tax authorities shoulder the central task of organizing tax revenue and serving the economic construction. Tax personnel should often deal with taxpayers and money in their work. They must have good professional ethics and excellent work style. These are distinctive features which are different from other administrative departments and other industries.

(3) regionalism.

The work of each tax organ is always linked to a region, so the construction of tax culture is closely related to the local cultural construction.

(4) targeted.

First of all, the tax culture is different from the structure of each unit, and the culture displayed will be different. Therefore, we should create a tax culture according to the characteristics of every unit.

(5) times.

The construction of tax culture should not only reflect the traditional culture of Taxation, but also synchronize with the development of the times, draw lessons from the experience of other departments and industries, and the advanced tax culture abroad, so as to achieve the goal of continuous development.

(6) innovation.

The construction of tax culture must maintain vigorous vitality, keep pace with the times, and take the cultural content that reflects the direction of the times as its own characteristics.

To this end, we must constantly innovate the tax culture.

3, the difference and connection between tax culture and corporate culture.

Tax culture and corporate culture belong to the organizational culture in a large sense, including four levels of culture, namely, spiritual culture, behavior culture, institutional culture and material culture.

It should be noted that excellent tax culture and corporate culture are not inherent, and need to be built.

The main difference between tax culture and corporate culture lies in its own functions and characteristics.

The difference between the two is mainly reflected in the fact that corporate culture is the main body of creating social wealth, a series of management norms created by enterprises for profit purposes, and is the spirit of realizing the principles of corporate ethics.

The construction of enterprise culture is the process of gradually pforming these enterprises' morality into the internal psychological quality of employees.

As a kind of administrative culture, tax culture is based on non-profit purposes, which realizes the functions of the state, embodies a series of management norms created by the will of the state, and occupies a leading position in social life.

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Two. Construction of tax culture

The construction of tax culture is a process of cultural shaping. Effective measures and clear steps are needed to promote effectiveness.

As a professional cultural consulting company, Pu Zhi Jing Sheng management consulting company has explored a complete set of tax culture construction methods through the operation of the tax culture construction of Guangzhou State Taxation Bureau, the tax culture construction of Guangzhou Panyu District National Taxation Bureau, and the tax culture construction of Guangzhou national tax Eastern Inspection Bureau.

1. Tax culture research

In order to evaluate the status quo of tax bureau's tax culture, Pu Chi Sheng combined with his own research and development enterprise culture evaluation model, developed a PCIS model which is suitable for the nature of the tax industry, and has achieved remarkable results through the evaluation and implementation of the above three tax bureaus.

The first step is preparation before investigation.

Second step in-depth interview

The third step is questionnaire design.

Fourth step questionnaire survey

Fifth results were applied.

Based on qualitative interview analysis and quantitative survey results, combined with the status quo of tax bureau's tax culture, the research report is put forward, and corresponding suggestions are put forward to improve and strengthen the direction of tax culture construction.

2. Refining the concept of tax culture

In addition to putting forward the concept of tax culture system, Pu Zhi Jing first proposed the advanced thought and related successful practice of the application of tax culture concept.

The first step is to summarize the conclusion of tax culture diagnosis.

The second step is to locate tax culture.

The third step is to capture the tax culture personality and benchmarking.

The fourth step is to abstract the core idea, application concept and communication idea of tax culture.

The fifth step is to discuss, modify and sublimate the concept of tax culture through holding a conceptual communication conference, and ultimately form the concept of tax culture.

3. Tax culture planning

With the support of tax culture organization, tax culture system, tax culture management and enterprise culture evaluation method, the key tasks of mid long term construction planning and annual tax culture construction are formulated.

4. Implementation of tax culture

In the implementation of tax culture, the development of the "five star" implementation model will mainly focus on the construction of a systematic tax culture from five main dimensions, namely, communication, training, motivation, solidification and traction.

5. Tax culture assessment

The tax culture assessment refers to the stage after the implementation of the tax culture norm. The main objective of this stage is to ensure the consistency of the actual operation of the tax culture and the objectives of the tax culture planning. The main way is the tax culture investigation and the tax culture evaluation. On the basis of this, we should use cultural communication to ensure the correct direction of the tax culture operation.

The construction of tax culture is obvious.