And their fundamental solution is to establish new-type tax-culture ideas, upgrade tax legislation, set up an independent judicial safeguard system and enforcement supervision system, and strengthen the coordination between various related departments in tax administration.

In macro perspective,we should transfer taxation ideology from paying excessive attention to fiscal revenue to coordinating fiscal revenue with economic development.

Construction and improvement of modern tax culture;

The tax culture is the objective system of the ideology,in which the man-centered notion is emphasized-autonomy plays an important role and gives full plays to the subjective initiative to the maximum for the realization of self-value as well.

The topic of tax culture introduced in the paper appears at the intersection of economics, sociology and history.

The formation and perfection of China s taxation culture;

Starting with analysis of substance of culture,the paper studies the contents of taxation culture;starting from research on history and reality of taxation culture,the author redefines certain contents of taxation culture,including concept of tax payer,tax collector and tax user.