税务文化是广大税务工作者在继承和弘扬先进文化的实践中,以共同的目标、共同的价值取向为基础形成的管理理念、制度体系和行为准则的总和。它具有引导价值观念、传承文化成果、规范行为方式,从而增强人的满意度、归属感、凝聚力等重要功能与作用。加强税务文化建设,对于推进新时期税收事业快速发展至关重要。我国税务文化建设的实践和研究尚处在起步阶段,存在一些亟待解决的问题,必须对其进行现实性的对策研究和分析。 Tax culture is the sum of management philosophy, system and code of conduct formed by the majority of tax workers in the practice of inheriting and promoting advanced culture, based on common goals and common values. It has the important function of guiding values, passing on cultural achievements, and standardizing behavior, so as to enhance people’s satisfaction, sense of belonging and cohesion. To strengthen the construction of taxation culture is of crucial importance in promoting the rapid development of taxation in the new period. The practice and research of taxation culture construction in our country is still in its infancy, and there are some problems to be solved urgently. Therefore, it is necessary to study and analyze its actual countermeasures.