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党的十七大报告提出,要激发全民族文化创造力,提高国家文化软实力。税收宣传文化软实力作为国家文化软实力的重要组成部分,肩负着宣传税收事业,增强全社会纳税意识的重任。笔者认为,积极推进理论创新、实践创新,才能切实增强税收宣传文化软实力。推进理论创新,强化税收宣传文化软实力的理论基础一是明晰税收文化软实力的概念。笔者认为,税收文化软实力是税收事业中所有无形的、难以量化的、非强制性的力量,体现为吸引、
The report of the 17th National Congress of the Communist Party of China proposed that we should stimulate the cultural creativity of the entire nation and enhance the soft power of our nation. Tax Promotion Culture Soft power, as an important component of the country’s cultural soft power, shoulders the heavy responsibility of publicizing tax revenue and enhancing the tax awareness of the whole society. In my opinion, to actively promote theoretical innovation and practice innovation, we can effectively enhance tax culture and cultural soft power. The theoretical basis for promoting theoretical innovation and strengthening the culture and power of tax propaganda and culture is to clarify the concept of soft power of taxation culture. The author believes that the tax culture soft power is all intangible, difficult to quantify, non-mandatory power in the tax revenue,