积极向上的税务文化,对内可以统一思想,明确目标,加强团队的战斗力;对外可以树立和传播税务部门的良好形象。结合工作实际,笔者认为实施服务工程、素质工程、监督工程、激励工程、关爱工程是新时期加强税务文化建设的有效途径。实施服务工程,全面优化纳税服务。在状态上,采取微笑服务和 A positive and progressive tax culture can unify its thinking, clarify its goals and enhance the team’s combat effectiveness. It can establish and spread a good image of the taxation authority. Combined with the actual work, the author believes that the implementation of service engineering, quality engineering, supervision of engineering, incentive engineering, care engineering is an effective way to strengthen tax culture in the new era. Implementation of service engineering, comprehensive optimization of tax services. In the state, take a smile and serve