税收管理创新研究

Research on Management Innovation of Tax Revenue

通过税收管理规律和创新理论的分析,阐述税收管理创新实施主体、创新客体、创新目标等税收管理创新要素,提出税收管理创新要坚持有组织的创新、建立完善促进税收管理创新孵化机制的观点,并结合浙江省国税系统税收管理创新情况进行分析,研究管理创新提升税收管理效能的重要作用,提出税收管理创新可持续性发展的建议。

The paper defines innovation management factors tax revenue such as its practice subject, object, goals and insists that there should be innovation in organization to foster a perfect tax revenue innovation system. It is based on the practice of Zhejiang Tax Bureau to study the significance of innovation in improving innovative management of tax revenue and suggests the ways to sustain the development.