The Research On The Personalized Management Of The Grass-roots Taxation Under The Contingency Theory

With the development of society, information technology and economy, the ideology of management has roundly transformed. It has given a strong impact to the taxation management in a new age. How to strengthen the tax collectors' dynamic role during the special time and in the special situation, and then to combine the computer-management of taxation with the humanized and personalized management, and with the special business culture, for finding the rule and effective approach of the grass-roots taxation management. This paper will research on the contingency theory and to hunt after a more effective grass-roots taxation management mode by expatiating the humanized and personalized management for advancing taxation management efficiency, accelerating harmonious relations.The paper is divided into five parts. The first part is to expound the primary content of the contingency theory. It includes the meanings, the basic viewpoints, and the application area of the contingency theory. The second part is to expound the extent and the characteristic of grass-roots personalized taxation management. It includes primary content and the basic viewpoints of personalized taxation management. It indicates the essentiality and the necessity of the humanized and personalized management in the taxation area. The third part is about the analysis on the reason of lack of personalization of grass-roots taxation management. The reason reflects in three aspects, such as deviation of the management target, lack of flexibility in the operation of management and lack of matching between the scene and personalization. The forth part is to draw the outline of the personalized grass-roots taxation management. It is the most important part of this paper. The fifth part is about the shortage of this paper.The resent researches of personalized grass-roots taxation still settle in the complexion, which present a sharp contrast to modern world management mind. This paper is established in the fact of grass-roots taxation management to import the philosophy of the humanized and personalized management. It aims at promoting the application of the advanced management mind and means in taxation management area. To sum up, this paper has the intention of combining the humanized and personalized management as well as grass-roots taxation to find an effective mode to solve the problem in the present taxation management, which will promote grass-roots taxation management developing in a scientific, refined way.