税务文化是税务机关在长期的税收实践活动中积累的观念、思维方式和行为习惯,是税务干部在行政执法和行政管理活动中培育形成并共同遵循的价值标准、基本信念和行为规范。税务文化建设在增强税务机关的凝聚力、创新力、竞争力等方面的作用日益凸显。近年来,招远市地税局在税收文化建设上进行了创新,取得了积极的效果。 Tax culture is the concept, way of thinking and behavior habits accumulated by the tax authorities in the long-term practice of taxation. It is the value standard, basic beliefs and codes of conduct that tax cadres foster and jointly follow in administrative law enforcement and administrative activities. Tax culture has become increasingly prominent in enhancing the cohesion, innovation and competitiveness of the tax authorities. In recent years, Zhaoyuan Municipal Local Taxation Bureau has made innovations in taxation culture construction and achieved positive results.