创建优秀税收文化是各级国税机关适应当前税收新形势发展需要、努力营造干事创业优良税收工作环境的尝试，也是各级国税机关目前思想上高度重视、工作中努力去实践的一个热门话题。税收文化建设是一个涉及内容十分广泛的新课题，包括税收文化的概念、范畴、本质和特征以及优秀 Creating an excellent tax culture is an attempt by state tax authorities at all levels to adapt to the current needs of the new situation in tax revenue and strive to create a good working environment for tax officers to start a business. It is also a hot topic that the tax authorities at all levels attach great importance to ideologically and work hard to practice. The construction of taxation culture is a new topic involving a very wide range of contents, including the concept, category, essence and characteristics of taxation culture as well as excellent