(seven) the spiritual and cultural construction of taxation. Tax spiritual culture is the basic belief, value standard, professional ethics and spiritual pursuit that tax officials abide by, the concentrated expression of tax system culture, behavior culture and material state culture, and the internal vitality, strength source and spiritual pillar of tax cultural development. ?
Establish the purpose of work. The purpose of work is the mission of an organization, which is the reason and value of an organization. Tax officials should firmly establish the working purpose of gathering wealth for the country and enforcing the law for the people, keep in mind the job responsibilities of serving the national economic development and taxpayers, give full play to the role of tax functions, and strictly enforce tax laws and regulations. The tax department should not only do its duty closely around the tax center, but also play an active role in taking social responsibility. Taxpayers should constantly enhance their sense of mission, responsibility and honor, improve their comprehensive quality and work level, do a good job in all aspects, and make unremitting efforts to build a harmonious society. ?
Make a goal vision. It is necessary to take serving scientific development and building harmonious taxation as the goal vision of tax collectors. Focusing on this goal, we will strive to be fair, standardized, efficient, civilized and harmonious, diligent and honest. Vigorously promote tax administration according to law, standardize tax enforcement, and create a good tax environment under the rule of law; Actively and steadily promote tax reform and tax policy adjustment, and gradually establish a tax system conducive to scientific development and fair distribution; Vigorously implement scientific, professional and refined tax management, standardize tax management systems and business processes, strengthen information construction, and continuously improve the quality and efficiency of tax management; Continuously improve and optimize tax service, improve the level of tax service, and establish a harmonious relationship between tax collection and payment; Vigorously strengthen the construction of tax cadres, strive to create a good working atmosphere for entrepreneurs, and encourage cadres and workers to forge ahead and work hard; Vigorously promote the construction of a clean and honest government, seriously solve the unhealthy trend strongly reflected by taxpayers, and establish a good social image of the tax department. ?
Carry forward the spirit of taxation. The spirit of taxation embodies the taxpayer's loyalty to the country, his cognition and realistic feeling of the sacred mission entrusted by the party and the people, and accumulates the deep-seated spiritual pursuit and code of conduct of taxpayers for taxation. To shape the spiritual realm of taxation, the most important thing is to carry out the spirit of the 17th National Congress of the Communist Party of China, hold high the great banner of Socialism with Chinese characteristics, vigorously promote the spirit of taxation with loyalty, dedication, law-abiding, honesty and innovation as the main contents in tax authorities at all levels in the country, closely combine the spirit of the times, ideals and beliefs, target values and tax practice, unify thoughts, gather strength, guide and inspire the vast number of tax personnel to explore and innovate, and promote the continuous development and formation of taxation. ?
Spiritual culture is at the core of the whole tax culture system, and it is the essence and soul of tax culture. On the basis of inheriting history, with the continuous development of tax work, it should be given new connotation in time to enrich and improve the spiritual and cultural construction of tax. ?
(eight) the construction of tax system culture. The culture of tax system is the * * * knowledge formed by tax authorities in the management practice in a certain economic and cultural environment and tax collection and management process. To strengthen the cultural construction of tax system, the first thing is to put people-oriented, sustainable development and overall consideration of Scientific Outlook on Development into all tax laws and regulations, and to embody the concept and value orientation of scientific development and harmonious taxation in the tax system. At the same time, the spirit of taxation and the vision of * * * run through the internal administrative management system of the tax authorities, so that the law enforcement concept, service concept and management concept advocated by the tax system can be internalized into the code of conduct and work norms that tax officials consciously follow, ensuring that all work is rule-based and evidence-based, and promoting professional, scientific, standardized and refined management. ?
Improve the tax system. With the goal of implementing the fiscal and taxation system that is conducive to scientific development put forward by the 17th National Congress of the Communist Party of China, we should strengthen the research and forecast of the economic development situation, improve and perfect the tax system and methods according to the principles of simple tax system, broad tax base, low tax rate and strict tax collection and management, and actively and steadily promote the tax reform. Better improve and optimize the tax system, establish a more scientific, fair and complete tax system, and create better tax revenue for improving the socialist market economic system and promoting the construction of a harmonious society. ?
Unify law enforcement norms. In accordance with the requirements of strengthening management, favorable service and stressing efficiency, standardize the establishment of tax institutions, improve the collection and management system and optimize the tax business process. Further clarify the division of responsibilities, establish post responsibility system, standardize work standards, and objectively and fairly evaluate the work performance of tax personnel. Thoroughly implement the "Administrative Licensing Law" and the "Implementation Outline for Comprehensively Promoting Administration according to Law", exercise power and perform duties in accordance with statutory authority and procedures, make government affairs public, actively explore systems and mechanisms to ensure the correct exercise of the power of examination and approval and scientific and effective follow-up management, and form a management chain with layered decomposition of power, interlocking work, mutual contact and restriction, and scientific and strict management. ?
Build a service system. Firmly establish the concept of equal legal status of both parties, the concept of fair law enforcement is the best service, and the concept that the legitimate needs of taxpayers should be met, so as to provide services legally, justly and civilly. Strengthen the construction of tax service institutions, improve the tax service management system, improve the tax service system and mechanism, standardize the tax service standards, enrich the tax service content, and improve the tax service means and methods. Strengthen information construction and continuously improve service efficiency. Strengthen the construction of tax credit system and improve tax compliance. Establish and improve the tax service assessment index system with taxpayer satisfaction as the main content, and establish the taxpayer's evaluation, evaluation and supervision system for the tax service quality of tax authorities. ?
Optimize administrative management. We will deepen the reform of the cadre and personnel system, implement the classified management measures for civil servants, steadily push forward the reform of government agencies and institutions, gradually form a dynamic employment mechanism that recruits talents and creates a good team atmosphere and a harmonious working environment. We will implement the strategy of promoting tax by talents, improve the education and training system, strengthen education and training planning, improve education and training methods, enrich education and training contents, and comprehensively improve the comprehensive quality and working ability of tax collectors. Improve internal rules and regulations, code of conduct, strengthen the management of government affairs, affairs, finance and logistics, maintain a good working order, improve work efficiency, and form an administrative management system with code of conduct, coordinated operation, fairness and transparency. ?
Strengthen the construction of a clean government. The construction of clean government culture developed from clean government construction is an important part of tax culture construction. In accordance with the requirements of establishing and perfecting the system of punishing and preventing corruption, education, system, supervision, reform, rectification and punishment go hand in hand to promote the building of a clean and honest party style. In promoting anti-corruption education, it is necessary to strengthen the political, party style and discipline education of tax leading cadres, and strengthen the publicity and education of anti-corruption. In the aspect of perfecting anti-corruption laws and regulations, we will further improve the system of honesty and self-discipline of leading cadres, the specific system of working mechanism of the leadership system of party style and clean government construction responsibility system, and the system of punishment for violation of discipline and law, and form a perfect system. In strengthening supervision and restriction, it is necessary to strengthen supervision over leading bodies and leading cadres, and strengthen supervision over important areas and key links of tax law enforcement and administration. Establish and improve the power structure and operation mechanism of mutual restraint and coordination, integrate regulatory resources, and form a joint force of supervision. In correcting unhealthy trends that harm the interests of the masses, we will carry out in-depth special governance and establish a long-term mechanism for prevention and control. To resolutely punish corruption, it is necessary to intensify investigation and punishment, improve the level of discipline and law enforcement, and give full play to the comprehensive effect of case investigation. ?
The system is fundamental, overall, stable and long-term. It is necessary to establish and improve various management systems, form a scientific system, show a rich tax system culture, and ensure the orderly development of all work. ?
(nine) the construction of tax behavior culture. Tax behavior culture refers to the activity culture of tax personnel engaged in tax work and in the process of daily study and life. It is a dynamic embodiment of the work style of tax authorities, the mental outlook and quality cultivation of tax personnel, and also the final embodiment of core values and tax spirit. The focus of tax behavior culture construction is to give full play to the exemplary role of leaders at all levels, carry forward the exemplary behavior of advanced figures, and standardize the group behavior of tax personnel. ?
Play a leading and exemplary role. The expression of leading cadres' own words, actions and styles not only affects the cohesion and combat effectiveness of leading bodies, but also directly affects the atmosphere and work of a unit and a department. Leading cadres should play an exemplary role in all kinds of tax work, insist on starting from themselves, starting from specific things, standardize their words and deeds and actions in accordance with the provisions of the party discipline in party constitution and the requirements of eight aspects of good manners advocated by Comrade Hu Jintao, and truly be diligent, hardworking, caring for the masses, striving for success, forbidding orders, using power impartially, being honest in politics and living a decent life, and consciously practice tax culture in practical work and social life. Raise the leadership behaviors such as decision-making, command, inspection, coordination and encouragement to the cultural level, change the traditional management mode and habits with cultural awareness, and influence the team and drive the subordinates with their own exemplary behaviors. ?
Standardize the behavior of cadres. According to the requirements of socialist concept of honor and disgrace, civic morality, professional ethics of civil servants, tax service etiquette norms, tax law enforcement responsibility system and tax administrator system, combined with the characteristics of regions, folk customs, departments and posts, the code of conduct for tax personnel should be formulated, and various effective ways should be used to continuously standardize tax law enforcement, administrative management and tax service behavior of tax personnel. It is necessary to strengthen education and training, constantly improve the tax professional ability, work level and tax service awareness of tax collectors, and enhance their comprehensive quality. It is necessary to let tax culture penetrate into tax workplaces, training courses and families of tax officials, so that tax officials can immerse themselves in a strong tax culture atmosphere in their work, study and daily life, develop standardized, civilized and etiquette-compliant behavior habits, and become disseminators and practitioners of social morality, professional ethics and family virtues. ?
Carry forward advanced typical behaviors. We should attach importance to the exemplary role of advanced models and enhance the vividness, intimacy and recognition of tax behavior culture. We should be good at discovering and shaping advanced models that practice the purpose of taxation and carry forward the spirit of taxation, vigorously cultivate and publicize advanced models, establish a group of advanced collectives and model individuals with the characteristics of the times and taxation, inspire and guide taxpayers with actions, cultivate healthy, elegant, civilized and standardized behavior habits, and consciously practice good behaviors. In this way, it will promote the construction of tax service windows and morals of tax authorities at all levels, show the overall spirit of tax authorities and establish a good social image of tax authorities. ?
The behavior of tax officials embodies the rich connotation of tax culture. By vigorously strengthening the construction of tax behavior culture, we can further improve the ability of leading cadres to manage taxes and lead the team, standardize the law enforcement and service behavior of tax personnel, and show the image of loyalty and professionalism of the tax system. ?
(ten) the construction of tax material culture. Tax material national culture is the sum of all material forms related to long-term tax practice, and it is the material basis to ensure the implementation of tax activities and the realization of tax cultural goals, including tax administrative facilities, tax service places, tax network, tax statements, tax signs, tax services, tax emblems, etc. ?
Unified tax image recognition. Establish a systematic, standardized and rich tax visual identification system in the national tax system, and fully embody the tax spirit through image identification, which contains and embodies the unique management concept, aesthetic consciousness and values of the tax system. Tax authorities should pay attention to setting up and printing visual signs in the construction of office environment, official articles, means of transportation, publicity materials and other facilities, create a good working atmosphere internally, and establish a distinct image of tax authorities externally. ?
Improve the construction of tax service facilities. Tax places should meet the requirements of clear identification, complete functions, beauty and cleanliness, security and confidentiality, fully embody the concept of humanized management and honest service, promote tax administration and improve the quality of tax service. It is necessary to unify tax badges and tax uniforms and wear them in accordance with relevant regulations. Taxpayers in all tax offices should dress for posts, and all tax documents, forms, licenses and other tax information should be standardized, concise and practical, and updated in time according to the actual work to ensure compliance with relevant laws and regulations and meet the needs of daily tax management and tax service. ?
Strengthen the construction of cultural facilities. The construction of cultural facilities is mainly to strengthen the internal management hardware and cultural carrier construction of tax authorities. On the one hand, tax authorities at all levels should adhere to the principles of simplicity, practicality, elegance, warmth and harmony, improve office and supporting facilities according to actual possibilities and needs, and create a good working environment for the vast number of tax personnel to engage in tax work with peace of mind. On the other hand, it is necessary to strengthen the construction of cultural facilities, provide safe and practical venues for cultural and sports activities for tax collectors, build more and better communication platforms, build more and better educational and learning positions, meet the cultural needs of tax collectors, enhance cultural taste, activate cultural atmosphere and enrich cultural life. ?
Tax material state culture is a dominant cultural form and a cultural type that is easy to popularize. Through the construction of tax material culture, publicize the essence and concept of tax culture, create a good tax culture environment, and show the good development prospects of tax culture. ?