Study On Application Of Lean Management Of Taxation

Since reform and opening up to the outside world,the cause of tax revenue of China develops fast along with economic fast development.At present,the extensive tax management has brought many problems,unable to meet the needs of the rapid growth of tax revenue.Lean management has become the main ways of China's tax revenue to reduce costs and improve efficiency of the collection.Lean management is a style of management on the basis of abandoning the extensive mode and absorbing traditional theory of management,to bring refinement into practice at all levels of management,in order to minimize costs and increase profits.In this paper,application environment that lean management of taxation needs is introduced,and focuses on strategies of lean management of taxation and the application of specific measures.Lean management must have a fine simple, scientific,practical and tax management system for internal security;it is necessary to optimize the existing tax system,to reduce the tax burden and to increase tax initiative;the merger of the two sets of tax agencies and the establishment of a flat-tax organization is necessary in a timely manner;to speed up the tax management information system and to strengthen the application of information is the strong support of the implementation of lean management;the reengineering of the tax business process is necessary for lean management of taxation to improve management efficiency and reduce costs;the tax source management is the foundation and core of the tax management.Lean management of taxation depends on strengthening the management of tax sources.Implementation of the tax system administrator is the main ways to strengthen the management of the tax source.That tax assessment is carried out is an important part to strengthen the supervision and control of tax sources.By strengthening the management of tax sources,the tax authorities can lower tax costs and improve efficiency and optimize taxpayer services.By the actual example of lean management of Xiamen Internal Revenue,the paper also demonstrates the specific tax measures of lean management and the effectiveness of lean management of taxation.In this paper,the conclusions of the study can provide some help and reference for the reform of tax management.