构筑税务人员职业道德体系是税收改革的重要课题之一,是思想道德建设的重要组成部分。税收改革的最终目标就是实现税收的公平、效率,这不仅需要科学严密的征管体制,同时需要一支 Constructing Tax Staff Professional Ethics System is One of the Important Issues in Tax Reform and an Important Component of Ideological and Moral Construction. The ultimate goal of tax reform is to achieve tax fairness and efficiency, which not only requires a scientific and strict collection and management system, but also requires a