Research On The Innovation System Of Tax Department In China

In the 21 century, the global economy and social development shows three important characteristics: first, the globalization of economy; Second, the coming of the knowledge economy time; Third, the sustainable development of the growth mode. In order to grasp the initiative in the era of knowledge economy, the various countries to act to improve the national innovation system and improve the country's innovation ability. The rapid development of modern information technology and global competition make the organizational environment more complicated and changeable and therefore innovation become the theory research hot spot. Innovation has become a regional economic and social development of the leading power and be the decisive factor of comprehensive strength competition.Tax is the main source of national finance income. In the process of establishing and perfecting our country's national innovation system,the function of the tax is important and irreplaceable. As the state function department of organization, the tax system's innovation is an integral part of the national innovation system. The requirements of China's social and economic development and the problems of the tax department constitute an inexhaustible source of innovation of the tax department .This article from the present situation of the tax innovation characteristics analyzed the characteristics and the existing problems of the tax innovation of china. Using the modern innovation theory,with introducing the tax of innovation into the enterprise integrated innovation concepts,focuses on put forwards the tax innovation system framework and construction.To generalize the tax department integrated innovation elements for concept innovation, mechanism innovation, service innovation, cultural innovation, technology innovation and personnel innovation. The tax innovation system is divided into idea innovation subsystem, mechanism innovation subsystem, service innovation subsystem,technology innovation subsystem, the personnel innovation subsystem and cultural innovation subsystem and so on six big subsystem from the structure and level,interaction between subsystems, mutual influence, cooperate with each other,promote the development of the tax work. Concept innovation system is the premise of all innovation subsystem.Other innovation will not survive without concept update; Mechanism innovation system provide reasonable system arrangement for other subsystems operation; Service innovation is the base of technology innovation and source; Technology innovation offer more convenient scientific methods and means to mechanism innovation, service innovation and personnel innovation ; The personnel innovation is other innovative human's security; Cultural innovation can promote the development of other innovation subsystem.On the one hand,these subsystems constitute the whole tax innovation system and influence each other; On the other hand, their respective respectively and as a single system exists, each has its own subsystem. The construction of tax innovation system must be integrated these innovation subsystem and molecular systems and form the innovative resultant force and realize the innovation of the optimization of the whole effect.To safeguard the innovation effect, this paper puts forward the tax innovation performance evaluation point of view. The integration of the tax department innovation performance evaluation stress system including the comprehensive control, monitoring and evaluation of the tax authority's innovation performance. From the Angle of performance evaluation process,this paper puts forward needs assessment, program evaluation, process evaluation, impact assessment and efficiency evaluation to tax innovation to integrate the innovation's effect. Finally, this paper put forward the safeguard measures of tax innovation such as cost and benefit, long-term effective mechanism, systematic, legitimacy, sustainability and other problems to put forward the proposal.