Research On Theories And Methods Of Archives Management For Local Tax

As an important part of management work in local taxation bureau, archives work of local tax plays an important role in serving taxation administration and safeguarding people's rights and interests. After about eighteen years'development, lots of achievements, along with many problems have been gained in archives work of local tax in China. The purpose of this paper is to sum up experience and lessons, study the countermeasures, so as to provide suggestions for archives management in local tax.Types, features, value and functions of local tax archives are systematically described. History and current situation of archives work in local tax are also presented. Based on basic theories of archives management, taking local taxation bureaus such as Nanjing, Beijing as examples, the paper discusses key problems and corresponding solutions in archives management of local tax in three aspects:Advance Management, Entity Management and Information Management. In Advance Management, institutional improvement, with its core filing system and process management for transfer of archives are discussed. In Entity Management, classification, numbering and preservation mode of local tax archives are analyzed. The classification of local tax archives itself and its main type professional files are both included. As for preservation mode, while branches of most local taxation bureaus preserve archives separately, both Nanjing and Beijing Local Taxation Bureau centralize the storage of archives with obvious advantages. In Information Management, the paper introduces traditional ways for developing and using archives including retrieval, compiling and researching, utilization, and new means such as to construct Tax Culture and Education Base with tax archives is suggested. In addition, informationization construction of local tax archives is analyzed with two cases:function module and effects of SEAS Archives Management System in Nanjing Local Taxation Bureau and Image Management System in Beijing Shunyi Local Taxation Bureau.