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税务文化建设实质上是一个以新的思想观念及行为方式战胜旧的思想观念及行为方式的过程，也是新的思想观念在实践中通过吸收集体智慧，不断补充、修正，逐步趋向明确和完善的过程。中国的改革开放包含着文化思想方面的冲突，同样中国的税制改革、征管改革也包含着文化思想方面
Tax culture is essentially a process of defeating old ideas and behaviors with new ideas and behaviors. It is also a new concept of ideas that is gradually enriched and refined through the absorption of collective wisdom in practice. process. China’s reform and opening up contain conflicts in cultural and ideological aspects. Similarly, China’s tax reform and the collection and administration reform also contain aspects of culture and ideology