山西省阳泉市地方税务局运用理念先行、夯实内容、丰富形式、完善机制的“四轮驱动”工作法,推动文明创建工作不断升级,收到了促进税收工作的良好效果。树立“融合、渗透、持久、开放”四种理念,提升文明创建层次。融合就是改变“为创建而创建”的做法,将文明创建与税收工作有机结合起来,防止文明创建与税收工作“两张皮”的倾向;渗透就是改变一个职能部门单兵作战的格局,将文明创建贯穿到税收工作的各个部门和环节;持久就是改变文明创建“热 The Local Taxation Bureau of Yangquan City, Shanxi Province, implemented the ”four-wheel drive “ method with the concept first, compounded content, enriched form and perfected mechanism, promoted the continuous promotion of civilized creation, and received good results in promoting taxation work. Establish the four concepts of ”integration, infiltration, lasting, open“ and enhance the level of civilization creation. Integration is to change the ”create for creating“ approach, the civilized creation and tax work organically combine to prevent the creation of civilized and tax work ”two skins “ tendency; infiltration is to change a functional unit alone combat Pattern, the civilization will be created throughout the tax work in all sectors and links; lasting change is to create civilization ”hot