基于战略管理思维的税收管理改革

Tax Management Reform Based on Strategic Management Thought

自新公共管理和公共部门战略管理浪潮兴起以来,战略管理被越来越多地引入到政府效率改革的工程中。在认清我国税收管理改革的基础上,运用战略管理的思维,改善税收管理的方式,通过改良税收征管的程序和税务机关的运作方式,提高税收征管的低效率和落后状态,具有重大的现实意义。

Since the rise of new strategic management of public management and public sectors,strategic management has been increasingly introduced into government efficiency reform.On the basis of a clear understanding of national tax administration reform,strategic management thought has been used to improve tax administration through ameliorating the tax collection procedures and operation mode of tax authorities so as to improve the low efficiency and backward state of tax administration.