创建具有中国特色的社会主义税收文化，是新世纪做好税收工作的迫切需要，是一项艰苦的系统工程对什么是税收文化，目前还没有明确界定。笔者认为，广义的税收文化是指在税收管理和税收实践中逐步创造、长期积淀而形成的观念形态、文化形式和价值体系的总和，如税收的历史记载 The creation of a socialist tax culture with Chinese characteristics is an urgent need for tax work in the new century. It is a hard systematic project to define what is a tax culture and is not yet clearly defined. The author believes that the broad tax culture refers to the tax management and tax practice gradually created long-term accumulation of the formation of the concept of form, culture and value of the sum of the system, such as historical tax records