Tax culture is the sum of all kinds of material forms, behavior norms, management systems, values and professional ethics accumulated by tax authorities in long-term tax practice activities, including four levels: material system, behavior system, institutional system and spiritual system.

Tax material system refers to the sum of various material forms that reflect tax practice activities, such as tax service places, tax service places, tax work equipment and documents. Tax behavior system refers to the sum of words and deeds of tax cadres in tax work; Tax system refers to the sum of a series of laws, regulations and rules and regulations formed in tax work, such as tax collection and management law, working rules of tax authorities, tax administrator system, etc. Tax spirit system refers to the sum of tax management ideas, values and moral sentiments.

Fundamentally speaking, tax culture is a value system owned by tax department employees. From the surface and sensory point of view, tax culture is the way that tax department employees are used to doing things. Tax culture has the following six main characteristics:

(1) politics. As a national law enforcement department, the tax department represents the national will and has the superiority of socialism.

(2) industry. As an important functional department of the country, tax authorities shoulder the central task of organizing tax revenue and serving economic construction. Taxpayers must have good professional ethics and excellent work style in their work, which is a remarkable feature different from other administrative departments and other industries.

(3) regionality. The work of each tax authority is always linked with a region, so the construction of tax culture can not be separated from the local cultural construction.

(4) pertinence. First of all, the tax culture is specific to the different personnel structure of each unit, and the culture will be different, so we should build the tax culture according to the characteristics of each unit.

(5) the times. The construction of tax culture should not only reflect the traditional tax culture, but also keep pace with the times, and constantly learn from the cultural construction experience of other departments and industries, as well as advanced foreign tax culture, so as to achieve the goal of continuous development.

(6) innovation. The construction of tax culture must maintain vigorous vitality, keep pace with the times, and take the cultural content reflecting the direction of the times as its own characteristics. Therefore, we must constantly innovate the tax culture. Tax culture and corporate culture are gradually formed in practice, recognized and observed by all employees, with the mission, vision, spirit and values of the organization, as well as the sum of these ideas in operation practice, management system, employee behavior and external image of the organization. In short, tax culture and corporate culture are the thoughts and behaviors of organizations and employees, which have four functions: guidance, encouragement, cohesion and restraint.

(1) Tax culture and corporate culture are different in political strength.

As a national law enforcement department, the tax department represents the national will and embodies the national interests. When performing official duties, we must strictly follow the principles and policies of the party and the state, meet the requirements of administering taxes according to law, safeguard the good image of the party and the government, and reflect a strong political nature. As a micro unit of society, enterprises are not very strong in this respect.

(2) Different foundations

Tax culture is based on national functions such as tax collection and management, law enforcement inspection and so on. Enterprise culture is the foundation of enterprise management.

(3) The formation mode is different.

Corporate culture is a relatively closed system. On the basis of long-term operation, corporate culture will gradually accumulate and form with the development of enterprises. Compared with corporate culture, tax culture is a semi-closed system, which mainly means that tax culture must accept some cultural ideas of higher-level leading units in addition to its own development.

(4) Tax culture and corporate culture have different functions and positions.

Tax culture embodies the characteristics of administrative culture, which is a series of management norms based on non-profit purposes, realizing national functions and embodying national will, and occupies a leading position in social life. As the main body of creating social wealth, corporate culture is a series of management norms created for profit and the spirit of realizing corporate moral principles. The construction of corporate culture is the process in which these corporate ethics are gradually transformed into the stable internal psychological quality of employees. In a subordinate position in social life.