税务文化既是广义文化的组成部分,又具有税务行业的突出特点,集中表现为税务机关在税务工作实践过程中积累的各种物质形式、行为规范、管理制度、价值观念、职业道德等的集合。本文就新时期加强税务文化建设的主要措施进行了分析探讨。 Tax culture is not only an integral part of generalized culture, but also has the salient features of the tax industry. It focuses on the collection of various material forms, codes of conduct, management systems, values, and professional ethics accumulated by the tax authorities during tax practice. This article analyzes and discusses the main measures to strengthen the construction of taxation culture in the new period.