Taxation Management And Its Reform Based On Strategic Thinking

No matter where in domestic or overseas, a theoretical framework, based on strategic management system, about the study on taxation management and reform is not formed. These types of studies lack of strategic, systemic and comprehensive characteristics, which makes against taxation management theoretical study's further development. The critical problem is reform theory can not satisfy practices, while considering our nation's taxation management and its reform (TMIR) process after market economy.Along with globalization, information, and knowledge economy, especially current government reform, strategic management has been receiving increasing attention as a new management means and thinking means. Our nation's TMIR needs to be developed from strategic perspective, as market economy development, administration system reform, and government function transformation. The author thinks that it is taxation management strategy that could rationally allocate and utilize the limited taxation resource, make taxation management infinitely close to ideal work state with competition home and abroad and taxpayer-oriented, optimize taxation management function. Therefore, resource, competition and taxpayer consist of the basis of taxation strategic management, and form three kinds of strategies of taxation-resource-oriented, taxation-competition-oriented and taxpayer-oriented. Basis on the above analysis, the author systematically and thoroughly studies our nation's TMIR with taxation strategic management.Since founding of New China, our nation's taxation management and its reform experience starting stage, stagnancy stage, restoration stage and deepening stage. Reviewing this course could make us conclude that, for the future, taxation management and its reform must follow those steps: regarding the concrete situation of our nation, totally and systematically understand the main contradiction TMIR would face from a taxation strategic management point of view; reinforce ability to manage contradiction, and find out available means of dealing with contradiction; fully utilize taxation strategic management of taxation-resource-oriented, taxation-competition-oriented and taxpayers-oriented to promote our nation's TMIR. Those steps would be hopeful of improving our nation's taxation management.The developed countries'taxation management theories and practice models have been relatively mature and greatly successful. For instance, recently, developed countries have gradually transferred its Key Check Strategy to Rate-paying Service Strategy, which is not only adapted to home practice, but also suitable to development trend of TMIR. Therefore, it is necessary for our nation to actively draw lessons from the successful experience and excellent theories of other countries, especially of developed countries, on the basis of situation of our nation. Our nation's TMIR would be improved.Taxation strategic management reform is a regular and systematic process, in which whole-process strategic evaluation confirms the value and effect of the strategy. TMIR development trend show that taxation information and modernization give taxation sustainable development. Taxation information, specialization and modernization will be the core competition of taxation in the future. With the organic combination of three kinds of strategies of taxation-resource-oriented, taxation-competition-oriented and taxpayer-oriented, to consummate taxation frame of our nation; to quicken step of taxation management system and information construction; to manage and deal with contradiction of taxation management; to cut down the cost of collection and management; to increase efficiency of collection and management to constantly promote taxation management development forward.This article puts forward TMIR strategic management under taxation strategic management theory and TMIR subject; with this theory thinking, totally sums up experiences and lessons of our nation's TMIR. We should do carefully research on successful experience of developed countries'TMIR and use it for reference; actively explore TMIR development trend over world. With strategic management theories, this article analyzes and sets up strategic object, reform thoughts of our nation's TMIR from a taxation strategic management point of view, based on the current economic and theoretical basis. This article is altogether divided into six chapters. The first chapter is the introduction, which mainly recommends purpose,meaning,method and frame of the research.The second chapter is the review and summary of the major references on the study of TMIR, which mainly recommends home and abroad references on TMIR, and thoughts about our nation's TMIR study.The third chapter is taxation strategic management and thinking pattern, which mainly recommends the summary of theory in strategic management, the necessity of taxation strategic management, theoretical foundation of our nation's TMIR, taxation strategic management, thinking pattern of taxation strategic management and its interrelationship.The fourth chapter strategically analyzes historical stages of our nation's TMIR, which mainly reviews starting stage, stagnancy stage, restoration stage and deepening stage of our nation's TMIR; and analyzes the four stages with strategic theory.The fifth chapter is the strategic revelation of developed countries' TMIR, which mainly recommends TMIR practice of U.S., Canada, Australia, Singapore and Netherlands, the development trend of developed countries'TMIR, and the strategic revelation to our nation.The sixth chapter states strategic evaluation of TMIR, which mainly recommends effective factors and types of criteria of strategic evaluation, TMIR Environmental evaluation: restriction, condition and opportunity, TMIR success degree evaluation, and the analysis of key to success TMIR.The seventh chapter puts forward strategic development trend of TMIR, which main recommends strategy analysis tools of TMIR development trend—Balanced Score Card; TMIR development trend summary; perfecting taxation structure, analysis of taxation cost and efficiency and construction of taxation information under taxation-resource-oriented strategy guidance; taxation management system construction under taxpayers-oriented strategy guidance; solution of taxation contradiction under taxation-competition-oriented strategy guidance.The innovations of this article are listed as following:Firstly, from a taxation strategic management point of view, this article puts forward that taxation strategic management is state, which means realizing taxation strategic object, rationally allocating and using limited taxation resource, making management work infinitely close to ideal work state with the approach of home and abroad taxation competition and taxpayers-oriented.Secondly, the article constructively puts forward three strategic thinking patterns of TMIR and the interrelationship of them. As is mentioned in the review of literature, either home or abroad literature review of TMIR is only study taxation management from one or several aspects, and these studies, merely focusing on existing problems, lack of predictive, scientific, practical, and systematical strategic management theories. The author puts forward creatively points based on taxation strategic theory on taxation-resource-oriented, taxation-competition-oriented and taxpayer-oriented. There are no differences between the three thinking patterns, and they just reflect different strategic thinking directions and key points of taxation strategy setting under Different Conditions. The three kinds of strategy thinking not only have its relative independence but also supplement each other. They provide theoretic foundation for our nation's taxation management reform.Thirdly, the article has a new strategic analysis of our nation's taxation management reform history, with taxation strategic management theories basis points and principle of interrelationship between thinking patterns. The author divides our nation's TMIR into starting stage, stagnancy stage, restoration stage and deepening stage, and has a brief review of four stages. Based on taxation strategic thinking, the author has a strategic analysis of this history and points out success and failure of reform in each stage. This provides breakthrough and key point for next TMIR.Fourthly, from a new perspective of taxation strategic management basis point and three strategic thinking patterns, the article made clear TMIR strategy evaluation and TMIR development trends, including perfecting taxation structure, taxation cost and efficiency, taxation information construction, taxation management system construction and solution of taxation management contractions.