The United States Taxation Strategic Management Research And Enlightenment

Caused the global financial crisis under the special background of the recession, strategic plan is being paid attention to by governments. Governments around the world has been realized in the process of its reform, we must introduce strategic management theory, establish lofty strategic vision, to understand its overall strategy and decision-making, from the strategic height security organizational goals, responsibilities and mission. Therefore, many countries have introduced tax planning strategy in different period of time, by determining the strategic target, the corresponding development vision, strategy, strategy, performance evaluation and other aspects, the reform and development of national tax career guidance. This also in respect of Taxation strategic planning and management has accumulated rich experience in practice, formed some distinctive.The United States is currently the most economically developed countries in the world, its complex tax law, tax returns, and the number of tax staff and limited, but the tax collection and administration efficiency, taxpayers pursues the proportion in the world of the tax law precedents. Thanks in large part due to its scientific, reasonable, and operational strategy for tax planning. Based on the study of federal revenue tax strategic plan analysis, draw some basic characteristics, such as transparent, a coherent direction, Combined with the actual, and distinctive, the whole idea is clear, concise and informative basic point.Along with our country the development of market economy and the transformation of the functions of the government, tax management also needs to be expanded and deepened from the Angle of strategic management. Therefore reasonable to absorb and draw lessons from western developed countries-the United States tax strategic planning, to further the cause of China’s current tax reform is helpful.This paper from the federal tax bureau tax strategic planning report, detailing its strategic planning formulation background, development process, and according to the latest tax strategic planning goals, in its strategic measures and the concrete practice of performance management, analyzes the strategic planning of some advanced concepts. Based on the basis of the existing tax collection and administration strategy, combined with the current problems and blind spots in tax administration practice, tentatively puts forward reference to the federal revenue tax in the advanced concept of strategic planning and the effective experience to perfect our tax management, tax service and the tax law enforcement strategy, play to tax collection and administration "soft constraints" and "hard constraints" synergy, and attaches importance to talents.The paper is divided into four parts. The first part introduces the research background, explains with taxation strategic management thought as the importance of tax strategy planning carrier of tax management development. Grasp the basic trend of Taxation strategic management from the development of theory of Taxation strategic management and the taxation strategic management research, insight into the development direction of Taxation strategic planning.The second part mainly from the United States the three levels of government tax revenue proportion, governments at all levels of tax and the federal government’s input and output of taxation, the tax collection and administration in three aspects has carried on the brief analysis and summary, equivalent to tax revenue for the federal revenue strategy introduced background analysis and results. Through an analysis on American tax situation, can visually understand the federal tax bureau tax the background of the strategic planning and implementation results.The third part mainly from the United States federal revenue tax strategy formulation stage, implementation stage and evaluation stage three aspects, including the tax strategy formulation stage detailed comparative analysis of the tax office facing the internal and external environment, and the resulting revenue tax culture and strategic goals; Tax in the implementation of the strategy of stage introduces in detail the federal revenue tax management’s strategic objectives and specific measures, combined with the current practical experience and results to make the corresponding strategy; In tax strategy evaluation stage briefly introduces some of its performance management reference indicators, the side reflects the focus on the strategic focus of federal revenue, which contrasted with strategic objectives and measures to coordinate.The fourth part firstly analyzed background and current situation, and then put forward the current tax strategy of our country in the formulation, implementation, existing problems and defects in the evaluation stage, according to the United States federal government tax planning strategy in the above introduction, proposed to optimize tax strategic planning in china.Main contribution of this article is a more in-depth study in the United States federal tax revenue in recent years, the strategic planning and practice of related research reports, organize related data, summarized the latest insight into the tax change initiative and development of the strategic management direction. To some extent, filled the blank in tax strategic planning research in our country, the shortcomings of China’s tax management optimization proposals put forward the corresponding strategy, in order to reduce the risk in tax administration and its reform in the process of innovation and change cost.