2009年,国家税务总局印发的《关于加强税务文化建设的指导意见》明确指出,税务文化建设的成果要体现在不断提高税务人员思想道德素质和科学文化素质上,体现在不断增强税务部门的征管质量 In 2009, the Guiding Opinions on Strengthening the Construction of Tax Culture made clear by the State Administration of Taxation pointed out that the achievements of the tax culture construction should be reflected in the continuous improvement of the ideological and ethical standards and scientific and cultural qualifications of the tax staff, as reflected in the continuous enhancement of the tax collection and administration of tax departments quality