税务文化作为社会文化的重要组成部分,其对于提高税务干部文化素质、丰富税务干部精神生活、增强干部队伍凝聚力和战斗力、提升税务管理水平、强化税务管理效能有着重大意义。本文着重分析了税务文化存在的不同界说,客观地指出了税务文化的基本内涵,并认真地分析了税务文化建设的必然要求,从而为各地税务文化建设提供一些有益的尝试。 As an important part of social culture, tax culture is of great significance to improving the cultural quality of tax cadres, enriching the spiritual life of tax cadres, enhancing the cohesion and combat effectiveness of cadres, enhancing the level of tax administration, and strengthening the effectiveness of tax administration. This paper analyzes the different definitions of the existence of the tax culture, points out the basic connotation of the tax culture objectively and carefully analyzes the inevitable requirements of the tax culture so as to provide some beneficial attempts for the tax culture construction in all localities.