税收文化是在税务机关这一特定的组织中，由税务干部所创造的以特定主体（税务干部）为载体的文化的总和。它包括物质文化、标准文化和认知文化3个要素。税收文化具有导向作用，有利于增强税务机关的凝聚力，提高人员的自律能力，激发税务干部的创造力。 Tax culture is the sum of the cultures that are created by tax cadres in a specific organization of the tax authorities (tax cadres). It includes material culture, standard culture and cognitive culture three elements. Tax culture has a guiding role, is conducive to enhancing the cohesion of the tax authorities, improve the self-discipline of personnel, and stimulate the creativity of tax cadres.