The Study Of The Strategy Of Tax Taking And Managing On The Strategic Level

The study discusses the strategy of the tax taking and managing on the strategic level. At the present time, there is no clear concept on the strategic management of Tax revenue collection in China's academic circles. This paper bring up this entire notion first time,which is a method to change the imposure's decisionmaking procedure and management approach,by strategic tools,in order to improve tax collection's efficiency. This paper try to build a brand new frame about levy,that includes the elemental and content analysis of imposure's strategic management.And present a way of thinking about tax collection's reform, according to today's imposure problem.Maybe this new taxation strategy frame can make levy's quantity better.This paper's structural is divided into three big parts.The first chapter expounds the theories of imposure's strategic management.To begin with,introduce the movement of the new public administration and the government strategic management,which provided strategic mechanism as a good way to tax collection's reform. After that,give a more detailed theoretical explanation about imposure's strategic management,and compare it with another close notion- tax strategic management.Undertanding the two words'connection and difference is the whole paper's foundation.The second chapter is the most important part of this research,which describes the strategic levy frame with two aspects.One is the elemental analysis of imposure's strategic management.The other is the content's.The former is a study about body, nonego and environment of tax collection strategy.It can enforce the control of factors that affect the taxing result.The latter also includes three parts,named targeted strategy of imposure, mode strategy of imposure and subdivided strategy of imposure,which are classified by different angles.Each one presents a kind of form about the whole imposure strategic content.The target strategy of imposure is a total plan of imposure's strategic management.It will tell us how to deploy the tax collection,what is the future imposure strategic direction.The mission of our tax office should be building a harmonious and mutually agreeable relationship between tax official and taxpayer. The concrete objectives of imposure's strategic management have five levels.They separately describe the objectives on macroscapic ,middle and microcosmic layers,not only answering the gross expectation of tax collection reform,but also quantify every department and everybody's assignment.The highest targets are carry through the tax law,execute tax system and raise the conformity between pay tax and legal requisition,The mode strategy of imposure commands every concrete imposure work,its form usually be as the method's gather of levy, management and inspect.Our country's imposure mode in the future should be:using multiple ways to do declare,concentrated levy, information technology utilizing, take the three works for the base, and manage taxpayers according to their location,intensive inspect.The subdivided strategy of imposure has two system.Firstly,The levy works are divided into ten substrategy based on levy function.They are about tax office setup,levy process recombine,tax law development,tax staff human resource plan, information technology build,assessment of pay duty,tax resource management, imposure cost management,imposure risk management and service for taxpayer. Every substrategy arranges one important tax collection assignment.Just because of these professional plan and execution,the whole imposure's strategic management can carry out in good order.And because one levy mode does not accommdate with our true tax condition,the tax practice still ask for dividing levy works into substrategy, according to administration district.That is the second part disserted here.The tendence of district levy substrategy will make local tax office's more active in tax collection.The third chapter summarizes our taxation difficulties,and according to these problems,brings up reasonable suggestions about imposure's strategic management. The guidance meaning to the tax reform practice in this part is better than the two chapters before.At present stage, our levy mode pay more attention on the imposure form, comparatively ignore the imposure innovation's substance.For example,we can see many tax institutions were cut on the demand of concentrated levy,but few people cared the decrease of tax owing to the office reduce. A lot of money was used to information technology,but tax staff's poor computer abilities constrainted this aspect's function,and so on. For the reason,in a word,just lack of the strategic thought when the levy mode was building.Relatively,"the outline of China imposure's strategic management in 2002~2006",which was distributed to all the basic tax offices in 2003,is the most comprehensive tax reform item today. The strategic method using in the plan's design make these years'levy level going up.But,there is still great distance between imposure strategic target and taxation practice.Because some tax reforms were isolated and lack of the support from other departments.Aiming at these problems,two angles of improvements are proposed.For the content of imposure strategy,we should value the information technology as usual, then rebuild tax organization,set controlling mechanism,and set effective service system.For the process of imposure strategy building,firstly follow principles adapted with practice;secondly set scientific estimation and criterias;thirdly develop a complete reform set,seeking for every resource tax collection need;lastly find new building way's breakthrough.These improvements will make our taxation surroundings more pure,and finally get the well realization of strategic objectives.