税务职业道德主要是针对税收职业行为的道德原则和规范。它通过税务工作者的职业活动、职业习惯、职业态度、职业作风以及所反映出的社会效果表现出来。各级税务部门依据社会主义道德规范,按照税务特定职业行为,明确税务职业道德建设的基本内容,已经势在必行。制定一个具有针对性、可操作性,岗位易于明确,职责便于规范,行为便于监督,效果便于考核 Tax professional ethics is mainly for moral principles and norms of tax professional behavior. It shows through the professional activities of tax workers, professional habits, professional attitude, professional style and the social effects reflected. Tax departments at all levels must, according to the socialist code of ethics and in accordance with tax-specific professional behaviors, clarify the basic content of tax professional ethics. Develop a targeted, operational, job position is easy to clear, easy to regulate responsibilities, conduct easy to monitor, the effect is easy to assess