税收是为了满足国家财政需要应运而生的,从最早的夏商周的贡助彻,税收制度就已经产生了,然后到鲁国的初税亩,正式确立了税收制度,在到后面的战国的租赋制、隋代的租调制以及唐代的两税法等,税收制度经历了一系列的改革,从而奠定了我国税收的传统文化。然而目前我国税收文化现状却不容乐观,不但纳税人与征税人地位不平等、征收过程还彰显随意,严重的影响着税收工作的开展,因此本文就对我国税收传统文化进行了分析,以此来得出如何利用我国传统税收文化的优势,来完善目前的税收文化,为我国的税收工作提供参考。 Taxation came into being in order to meet the financial needs of the country. From the earliest Xia and Shang dynasties, the tax system had already been produced, and then to the early tax of Lu State, the tax system was formally established. In the later period of the Warring States The rent system in Sui Dynasty and the two tax laws in the Tang Dynasty. The tax system underwent a series of reforms, which laid the traditional culture of taxation in our country. However, at present, the status quo of taxation in our country is not optimistic. Not only the status of taxpayers and tax collectors is not equal, but the process of expropriation is also obvious, which seriously affects the development of taxation work. Therefore, this article analyzes the traditional tax culture in our country. Come to figure out how to use the advantages of our country’s traditional tax culture to improve the current tax culture and provide a reference for China’s tax work.