税务部门属于行政执法部门,其执法的公正性与政府的利益、纳税人的利益息息相关,所以税务人员的职业道德教育显得尤为重要。本文从税务人员职业道德建设的基本要求入手,结合税务部门的职业道德现状,深入剖析、探讨税务人员职业道德建设的途径,对加强税务人员爱岗敬业与职业道德教育有指导意义。 The tax department belongs to the administrative law enforcement department, and its impartiality of law enforcement is closely related to the interests of the government and taxpayers. Therefore, it is particularly important for the tax officers to educate their employees on their professional ethics. Starting from the basic requirements of the tax staff’s professional ethics construction, combining with the status quo of the professional ethics of the tax department, this article deeply analyzes and probes into the ways of the tax staff’s professional ethics construction, which is instructive to strengthen the tax staff’s devotion to dedication and professional ethics education.