关于构建税收战略管理体系框架的思考——兼析珠海市地方税务局构建税收战略管理体系的探索与实践

Some Thoughts on Constructing a Strategic Tax Management System:Furthermore Analyzing Such Practice of the Local Tax Bureau in Zhuhai City

战略管理是当今社会公共部门管理的重要理念,战略管理能力是行政部门领导力、决策力和保障力的重要组成部分。广东省珠海市地方税务局在战略管理上进行了有益的探索,已初步构建起一个战略使命、战略目标、战略实施和战略控制"四位一体"的税收战略管理体系。本文结合珠海市地方税务局的实践,提出了建立我国税收战略管理体系框架有关建议。

Strategic management is an important philosophy in public sectors＇ management in present-day society. The capability of strategic management is a significant component of the leadership, decision-making and the safeguarding force of administrative departments. The local tax bureau in Zhuhai City, Guangdong province has made a useful exploration into strategic management by initially setting up a ＇four-in-one＇ strategic tax management system, which includes： strategic mission, strategic objectives, strategic implementation and strategic control. Combined with such practice of the local tax bureau in Zhuhai, this paper puts forward some suggestions on constructing a national strategic tax management system in China.