Professional ethics of tax officials

The professional ethics of tax personnel is based on the basic principles of socialist morality and the professional characteristics of tax work. The moral consciousness and code of conduct that tax personnel should have are the concrete embodiment of tax personnel's political quality, ideology, cultural accomplishment, moral sentiment, work attitude and mental outlook. It contains the following contents: "Love taxes, administer taxes according to law, be honest and clean, and collect taxes in a civilized way." Its core is "honesty, administering taxes according to law and serving the people wholeheartedly"

(1) Love tax

Loving tax is the basic requirement of tax professional ethics. Loving taxes means loving and being loyal to the tax work you are engaged in. Tax work is a glorious occupation. A tax official who loves the motherland, the people and socialism must love his own tax work, which is the minimum moral requirement for a tax official. Only by loving taxes can we be loyal to our duties, and only by loving work can we have good professional ethics. This moral standard is the internal motivation for tax officials to do their jobs well, and it is the concrete embodiment of serving the people wholeheartedly.

(2) Administering taxes according to law

Administering taxes according to law is the core content of tax officials' professional ethics, and it is also an important measure to measure a tax official's work quality and moral quality. It requires tax officials to act in strict accordance with all tax laws, decrees, regulations, tariff rules, implementation rules and collection methods. To implement the law in all aspects of tax work and always. Bending the law, arbitrary collection and punishment, or unauthorized tax reduction and exemption are never allowed. Tax law is an important part of national laws and has mandatory characteristics. Every tax official should use noble tax professional ethics and discipline to ensure the seriousness and integrity of the tax law.

(3) Honesty and integrity

Taxpayers are the concrete executors of tax laws, and law enforcers must first abide by the law. Honesty and integrity is an important norm of the professional ethics of tax officials. When exercising their functions and powers, tax officials should put the interests of the country and the people first, strictly restrain themselves with noble professional ethics, standardize their behavior, establish a good moral trend of "being honest and clean, being spotless, being proud of virtue and being ashamed of self-interest", and become tax officials trusted by the party and the people to gather money for socialist modernization.

(4) paying taxes in a civilized way

Politeness is the virtue of our Chinese nation. The nature of socialist taxation determines that the fundamental interests of tax collectors and taxpayers in China are the same, and taxpayers are our service targets. The service attitude and work style of tax officials are directly related to the reputation of the party and the government among the people. Therefore, the majority of tax officials should establish the view of serving taxpayers, pay taxes in a civilized manner, be polite, be modest and prudent, pay attention to working methods and performance art, and avoid being rude, blunt and domineering. We should judge people by law, convince them by reason and control them by emotion. Never use your power to take revenge actions against taxpayers, such as levying more taxes and taxes. It is necessary to embody the moral fashion of the people's tax collectors for the people everywhere.

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