税收文化是税务系统广大干部职工在实践工作中长期积累的共同理念、价值取向和行为规范等具有税收工作特色的理念体系。以物质、制度、精神三个层面为基本特征的税收文化建设,一方面强调以组织收入为中心以及保障税收征管工作的物质环境,这是开展税收文化建设的前提;另一方面强 Tax culture is the common philosophy, value orientation and code of conduct that tax cadres and workers in the tax system have long accumulated in their practical work have the concept system of tax work characteristics. On the one hand, emphasizing the organization of income as the center and safeguarding the material environment of tax collection and administration work, this is the prerequisite for the development of taxation culture; on the other hand, the construction of taxation culture with the three characteristics of material, system and spirit as the basic features