A Research On Flat-type Management Pattern In The Tax Collection And Management Of Jiangsu National Tax Bureau

Flat management model,as a modern organizational management model,has been widely used in various management areas.In recent years,this model has been applied in tax collection and management.Jiangsu National Tax Bureau has been exploring a new way for tax collection and management reform.This thesis studies the application of flat management model in tax collection and management in Jiangsu National Tax Bureau and summarizes key points as below:The application of flat management model in tax collection and management is to restructure and simplify organization structure,to further reduce layers of tax collection,to broaden range of tax collection,and to improve communication and management efficiency.To save organization restructuring cost,the other way is logic flat management based on workflow optimization and IT information technology.This thesis will discuss flat management model in terms of substantive flat,logic flat and integrated flat.Considering the current management system,human resource quality and technical conditions,Jiangsu National Tax Bureau has applied different models in various tax collection and management process.Specifically,flat organization is implemented in in taxation services process through integrated tax service;logic flat is implemented in tax source management and tax investigation process through professional tax source management and logic flat tax investigation;integrated flat is implemented in risk management process through teamwork risk management.These measures help to further align organizational structure,responsibilities and operation mechanism under flat management model.Tax collection and management and organization structure are important to the reform of tax administration and to guarantee progress in the tax collection reform and the modernization of tax collection.Therefore,to ensure the full application of flat management model,further optimization is required in management concept,regulation,management system,human resource management,IT support and social environment.