化是一个国家、单位或企业在长期实践中所凝结起来的一种氛围、价值观、人文精神、经营境界和广大员工所认同的道德规范和行为方式。文化是一种力,是凝聚力、激励力、约束力、导向力、纽带力、辐射力的总和。税收文化建设要注意三个结合1.税收文化建设要注重形式与内容的有机结 It is a kind of atmosphere, values, humanism, business realm and the moral norms and behaviors accepted by the majority of employees that a country, unit or enterprise have condensed in long-term practice. Culture is a kind of force, which is the sum of cohesion force, motivation force, binding force, guiding force, connection force and radiation force. Tax culture should pay attention to the combination of three 1. Tax culture should pay attention to the form and content of organic knot