加强道德修养做精神文明建设的表率道德修养属于精神文明范畴，加强精神文明建设，包括了加强个人的道德修养．当前，税务系统正在至力于税收征管改革，加强精神文明建设，一些试点地区已经出现了通过深化征管改革，带动精神文明建设的可喜局面。这种形势，给每一位税务干... Strengthening the Moral Cultivation and Building a Spiritual Civilization The exemplary moral cultivation belongs to the category of spiritual civilization and strengthens the building of spiritual civilization, including strengthening individual moral cultivation. At present, the tax system is trying its best to reform the tax collection and administration system so as to strengthen the building of spiritual civilization. In some pilot areas, there has been a welcome situation in deepening the reform of collection and administration and driving the building of spiritual civilization. This situation, to every tax stem ...