省地税系统政风建设百日活动用实 际行动贯彻了党的十六大精神。笔者作 为基层税务部门的一名工作者,谈谈不 断学习发展税收文化这个话题。应该 说,税收文化就是税务群体意识特征如观念、价值、信仰等精神方面的表现。学习,是树立税收文化观的基石。 一、建立学习型组织。即组织进行集体学习,提高管理和运用知识的整体能力。说到底,税收发展能否跟上经济发展的步伐,在很大程度上取决于学习因素。税务部门政风建设专项整治,应该从适应税收征管改革的实际出发,把 Provincial Land Tax System Construction of the Political Bureau Hundred Days activities with practical action to implement the spirit of the party’s 16th National Congress. The author, as a worker in the grassroots tax department, talks about the constant study and development of the tax culture. It should be said that the tax culture is the tax group’s consciousness characteristics such as concepts, values, beliefs and other spiritual aspects of performance. Learning is the cornerstone of a tax culture. First, establish a learning organization. That is, organizations organize their collective learning and improve the overall ability to manage and use knowledge. In the final analysis, whether tax development can keep pace with economic development depends to a great extent on learning factors. Special rectification of the construction of the government departments in the tax department should proceed from the reality of the tax collection and administration reform