近几年,“税收文化”一词,随着社会主义法制建设进程和税收知识的不断普及,已悄无声息地融入我们的各项工作,她使得我们的税收事业日趋丰富和活跃。那么,面对这一新的提法,我们应该怎样去理解她、掌握她、使她怎样更好地服务于税务工作,是我们值得探讨的课题。 In recent years, with the continuous popularization of the socialist legal system construction process and taxation knowledge, the term “tax culture” has quietly been integrated into all our work. She has made our taxation business increasingly rich and active. So, in the face of this new formulation, how should we understand her, how to master her and how to better serve her taxation work? This is something worth discussing.