税收信息化:基于学习型组织理论的多视角分析

On Tax Information

税收信息化不是单纯的信息技术在税收管理领域的应用和推广,它还是一个改革税收管理观念、税收文化、税收组织机构、税收管理体制和管理技术等方面的系统工程。学习型组织理论是当今管理学最前沿的管理理论之一,用学习型组织理论和方法来引导和推进我国税收征管改革和征管实践,实现税收信息化,是税收理论和实践工作者的历史性任务。

Tax information is not only the simple information technology for application and development in the tax management,but also a concept of reforming tax management,tax culture,tax organizational structure,system of tax management and management technology.Organizational theory by learning is one of the latest management theories at present.It is a historic task for the workers to guide and promote our reform of tax collection and practice and to realize tax information with the method of organizational theory by learning.