A Research On China's Taxation Informationalization And The Taxation Organization Innovation

More than twenty years have witnessed the course that our taxation informationalization construction has undergone. Particularly, over the past decade since 1996, the rapid progress has been made within the domain of the taxation informationalization construction which pervades various aspects of the revenue field. Meanwhile, its significance has surpassed the primary"tool"or"means"level, triggering an overall and profound change in the taxation organization. This article adopts a method of integrating theory with practice, focusing its attention on studying the concrete influence that the taxation informationalization exerts over the taxation organization innovation.The full text can be divided into four parts: The first part summarizes the taxation informationalization and the taxation organization innovation, respectively elaborating on the concepts, connotations and significance of information transformation and taxation informationalization; definition, structure and function of organization and taxation organization as well as the necessity of innovation; the relationship between the taxation informationalization and the taxation organization innovation. The second part conducts the theoretical analysis in terms of the taxation informationalization and the taxation organization innovation. On the basis of the general theory probing into the information transformation and traditional section level system as a organization pattern, this part concentrates on researching the concrete influence that the taxation informationalization exerts over the taxation organization innovation, putting forward that under the condition of the taxation informationalization, the flat transformation for the taxation organization's vertical structure and the conformity transformation for the horizontal structure, the network transformation and fictitiousness transformation of organization shape as well as changes for operation flow and working format of the taxation organization should be advocated. At the same time, the viewpoint of coexisting concentration and decentralization for the taxation organization power brought about by the taxation informationalization has also been put forward. The third part conducts the relevant demonstration analysis on the information transformation and organization change in Guizhou provincial state taxation system as a case. The fourth part discusses the rosy picture for the taxation organization change brought about by the taxationinformationalization, advancing the establishment of network transformation for collection organs and large-scale data processing center. By relying on information transformation, both state taxation and locality taxation organs will be combined ultimately, and the integrated computerized taxation bureau in China will inevitably form a new trend.