The 18th National Congress of the Communist Party of China pointed out that culture is the blood of the nation and the spiritual home of the people. To build a well-off society in an all-round way and realize the great rejuvenation of the Chinese nation, we must promote the great development and prosperity of socialist culture, raise a new upsurge of socialist cultural construction, improve the soft power of national culture, and give play to the role of culture in leading fashion, educating people, serving society and promoting development. The local taxation bureau of the autonomous region put forward the requirements and calls for strengthening the construction of local tax culture and realizing the integration of scientific management into cultural management. The construction of local tax culture has become an important aspect of the daily tax work of tax authorities at all levels, and more and more attention has been paid to it. The author now talks about his own superficial understanding on the understanding of local tax culture and how to do a good job in the construction of local tax culture. First, the basic connotation of local tax culture Local tax culture adapts to local tax work, reflects the sum of various civilized achievements of local tax practice in various historical periods, and is a harmonious and cohesive value orientation and spiritual pursuit. Like corporate culture, local tax culture is a three-dimensional system composed of material culture, behavior culture, system culture and spiritual culture. Material culture is the requirement of local tax on materialized conditions, such as building an information platform, establishing an efficient and convenient tax payment mechanism, unifying the setting, service process and standards of local tax halls in the whole autonomous region, and implementing humanized measures. , to make the window service first-class, comparable to mobile and banking services. Local tax behavior culture is a requirement for cadres' quality, such as service etiquette, professionalism and good moral character. Its formation is a long-lasting process, which is much deeper than material culture. Institutional culture is a manifestation of local tax culture. The establishment and perfection of various rules and regulations can centralize and inherit the achievements of local tax culture. Spiritual culture is at the deepest level of local tax culture, which embodies the world outlook, outlook on life and values of local tax cadres and is the value orientation of local tax work. A lot of work and activities organized by our local tax system are an aspect of local tax culture construction. Such as: tax service hall construction, tax information service, tax policy service, tax procedure service, tax rights protection service, 12366 tax service hotline, diversified tax declaration service, tax service reminder, limited time service, first inquiry responsibility system, one-stop service, etc. Including all kinds of sports competitions, cultural performances, speech contests and knowledge contests organized by us, all belong to the construction of local tax culture. The four levels of local tax material culture, behavior culture, system culture and spiritual culture are interrelated and blended with each other to form an organic whole. The premise of its development must be to adapt to the local tax work. The so-called adaptation to local tax work means that local tax culture is an important spiritual force to promote local tax work and economic and social development. To closely integrate with the characteristics of the times, we must match the content of local tax work, promote the development of local tax, adapt to the reform and innovation of local tax, promote the improvement of work quality and efficiency, and have a positive impact on tax work methods and team building. Second, the problems existing in the construction of local tax culture (a) the target content is not clear enough. At present, the overall goal and specific content of local tax culture construction in China are not very clear, lacking short-term, medium-term and long-term goals, as well as what the content and purpose of the goals are. No matter what you do, only with clear goals can all local tax cadres and workers have ideas and beliefs, constantly enrich and develop local tax culture in practice, and give it new connotations, so as to stimulate everyone's intelligence in their work and jointly promote the continuous development of local tax cause. (B) ideological understanding is not in place. Although the construction of local tax culture has achieved certain results, to some extent, there are still tight and loose, fast and slow, heavy and light phenomena. The main reason is that the majority of tax cadres have insufficient understanding of the importance of local tax culture construction, do not know what to grasp and how to grasp it, objectively grasp and stop, and lack the necessary consistency. Some people think that the construction of local tax culture is a bit of a retreat, and the short-term effect is not great; Some people think that the construction of local tax culture is unfathomable and has a fear of difficulties; Some people think that the construction of local tax culture is to engage in some cultural and sports activities. These viewpoints have their limitations. They fail to realize that the construction of local tax culture is a concentrated reflection of macro-social economy in the tax field and a unique industry management culture. (C) the content is not closely linked with practice. At present, the infrastructure of local tax system has made great progress, the tax revenue has increased rapidly, the collection and management software has been successfully used, and the standardization construction has begun to take shape, which shows that the construction of local tax culture has achieved initial results. However, matter determines consciousness, and consciousness reacts on matter. The construction of local tax culture should be combined with the practice of local tax development, so that cultural construction can better serve the local tax work and promote the development of local tax undertakings. At present, cultural construction in many places is out of touch with practical work, business and practice, and fails to guide local tax work with cultural construction, which leads to the failure of cultural management to produce effective productivity and affects the development of local tax cultural construction. (4) the publicity report is not in place. A good culture can cultivate and shape people. As an industry culture, the construction of local tax culture has not been recognized by the whole society. There are many reasons, among which insufficient publicity is one of the main reasons. All along, the whole society has reflected that there are too few film and television dramas created by the local tax department. It is worth considering whether the local tax department has no material to write, or whether the screenwriter lacks creative enthusiasm for the tax cause, or whether the theme of the local tax department can not arouse the interest of the people. At least it shows that the local tax department has not publicized itself enough and has not attracted more attention from the society. Three, to promote the construction of local tax culture, the seven-character work method (1). It is people-oriented and arouses people's enthusiasm. Man is the executor and implementer of all work. No matter how clear and perfect the idea of local tax culture construction is, it also needs people to implement it, which is a way of unity and cooperation. The construction of local tax culture must firmly establish people-oriented thinking and sense of ownership, engage in chorus, and do not perform one-man show. In practical work, it is impossible to enrich and innovate the local tax culture if the functions of organizing income and supervising and managing tax revenue cannot be implemented in the specific actions of each tax cadre. Therefore, it is necessary to infiltrate the local tax culture into every cadre's thought and behavior, throughout the development of tax work, and make the local tax culture have vitality. (2) judgment. Is to break the routine, break the tradition and actively innovate. In the process of local tax culture construction, innovation is the key link. Only by breaking the routine and innovating ideas will there be new ideas and new measures. To build local tax culture, we should always be clear about thinking as the guide, innovate endlessly, and keep the mental state of keeping pace with the times. Only by keeping thinking penetrating and forward-looking, breaking through ourselves and constantly exploring can we promote the continuous progress of local tax culture construction. (3) seeking words. Is to make a good plan, as the saying goes, everything comes first. Good planning and planning are prerequisites for success. The construction of local tax culture must take the initiative and plan first. In the practice of local tax culture construction, we should brainstorm, carefully plan and mobilize all the positive factors that can be mobilized. We can organize some reward collection activities between tax cadres and taxpayers on a regular basis to arouse everyone's enthusiasm and brainstorm. Only in this way can we get the widest recognition, and with the most solid mass base can we continuously expand our influence and radiation. (4) word formation. It is to combine with various creation activities and take advantage of the east wind of various creation activities to further promote the development of local tax culture construction. For example, this year, local tax systems are actively promoting the zero-based start-up activities of spiritual civilization units at the autonomous region level, which can be regarded as an aspect of the construction of local tax culture. Through the creation, the construction of local tax culture can be promoted, and in turn, the content of local tax culture construction can be integrated into the creation work to promote the smooth progress of the creation work. (5) movable type. It is flexible and colorful. There is no fixed pattern or pattern in the construction of local tax culture, but it is constantly developing and changing. To do a good job in the construction of local tax culture, we must live ideologically, and we can learn from anything that is conducive to the construction of local tax culture. To be flexible and eclectic in form, we can make effective use of modern science and technology, constantly increase the intensity of innovation, and infiltrate innovative consciousness and ideas into the whole process of local tax culture construction. (6) Special characters. Is to have characteristics. Culture has its own characteristics, and different organizations need different cultural guidance to make it play its best role. When developing cultural construction, local tax authorities must not blindly imitate, cut across the board and March in a hurry. We must pay attention to individuality, so as to create a high-grade culture with unique local tax characteristics. (7) "Pipe". Is to play a good role in management and supervision. To shape the local tax culture, we must first improve management. Starting from the aspects of system construction, incentive mechanism, work objectives, and performance appraisal of civil servants, we will strengthen our responsibilities, promote management, and consolidate the development of local tax culture through system and appraisal. Of course, the cultivation and construction of advanced local tax culture is not a simple project, but a long-term, systematic, complex and gradual project, which requires endurance through thick and thin.