Cultural Innovation Of The National Tax System Based On Learning Organization Building

The current concept of learning organization and organizational culture is gradually being recognized and respected by the managers. Meanwhile, National Taxation Department is exploring and building the learning organization combined with its own characteristics, and constantly renews the organizational culture with the characteristics of national taxation. In this context, this paper, starting with researching the relevant notions of learning organization and organizational culture, illustrates that a learning organization is a sustainable developing system with the abilities to study and innovate continuously, and that organizational culture is the summation of the psychological, moral, and mental states that some specific organization accumulates during its long-term growing process, including the common goal, values, elementary belief, and behavior criterion. National taxation culture, which is a kind of organizational culture, means the sum total of specific criterions of values, emotions, attitudes, faiths, and moralities that owned by all National Taxation cadres, which is formed when National Taxation Department, this specific organization, is developing. This paper concludes the actual problems in the establishment of the learning organization of national taxation system, and the internal defects of nowadays national taxation system's organizational culture, main causes of which are then investigated to be the shallow comprehension, simple methods, and literal contents. The National Tax Bureau in X district is taken as a successful example by this paper to seek after the means to organically integrate the establishment of learning organization and the innovation of national taxation culture. This paper eventually proposed that the establishment of a learning organization and construction of tax culture are complementary, mutually reinforcing. Therefore, it's must be the best way to innovate the organizational culture of national taxation system together with building learning organizations in the taxation departments.The possible innovation of this paper is to find a joint between the concepts of learning organization and organizational culture, which could be the theoretical basis of cultural innovation in state taxation system, and can be achieved through the following four ways. Firstly, we should hold to four basic principles which are reflecting its own characteristics, highlighting the focus of innovation, guiding the leadership being the initiators and the cadres being real participants. Secondly, we should find and take use of the similarities between the building of learning organization and the developing of organizational culture. Thirdly, we should pay attention to the four dimensions of national tax culture, which consist of unified standard of material culture, actively regulated institutional culture, people-oriented political culture and harmoniously spiritual culture. Fourthly, we should create a learning organization with the "Five Disciplines" by Peter M. Senge, namely, to establish a shared vision as "enrichment for the country, law enforcement for the people, to enhance team learning through in-depth dialogue and technically discussion, to change the ways of tax officers'thinking models from passive to active participation in innovation, to encourage self-transcendence for the purpose of enhancing the cadres'vitality, and to develop systematic thinking by combining cultural innovation with tax organizational strategies, systematic designs and public administration in management process, thus promoting a new taxation system cultural change and development.