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On thinking about to expand zero error connotation of tax administration

Author: LiuJing From: www.yourpaper.net Posted: 2010-06-13 09:57:41 Read:
Paper Keywords: tax administration expand the zero error
Abstract: zero error management to strengthen tax collection in China in recent years the introduction of the quality of the idea, mainly used in the collection and management of data collection, entry, processing assessment. Zero error management to improve the quality and sprinkle in the role of tax culture and other aspects have not yet been fully recognized and mining. In the the the existing under the conditions of, expanding the the the the this-tax the connotation of management to need to to determine the contents of the of the efforts in the clearly defined objectives, strengthen incentive, as well as the to develop a viable plan, and and so on on aspects of.
Zero error is associated with the quality of management philosophy, emphasizing the system control and process control, put first things to do the right products and services to meet the quality requirements. As a quality management concept, zero error management reflects the orientation of active competition, tax culture construction, strengthen tax services to develop ideas on the promotion of the construction of the harmonious taxes is very beneficial.
A zero error in tax administration and Defect
Zero error management the earliest applied to the United States of national defense and Astronautics industrial, to ensure the rather complex, large and complex enterprise's aerospace the development, production, assembly, and emission and other aspects of for industrial in the, in the spare parts needed for and materials amounted to ten million as much as , tens of thousands of workflow, under complex conditions involving tens of thousands of enterprise collaboration space launch minimize the probability of accidents may not only save a lot of costs, but also improve the efficiency of the whole project to ensure that the U.S. aerospace industry The safe operation. This idea was the introduction of Western countries, industrial management, such as the IS09000, IS0900I comprehensive quality management system, which is then the emergence and development of Sichuan.
This management idea was first the introduction of the tax administration in China in 2000. Originally developed by Shenzhen Shekou Branch of the State Administration of Taxation on behalf of the IS09000 pilot, and in September of that year by the certification. After several years of the promotion and practice of, the At present, the majority of the country tax authorities has been in the tax collection and management uses a zero error tax administration, on the strengthen tax meticulous management, maintenance the the acquisition of the mass of information data, recorded a people, processing accurate played a positive role .
But it should be noted that the use of quality management thinking in the tax work is not sufficient yet to play its due functions. First, zero error tax administration is the dynamic management, mobilize the enthusiasm and creativity of the management work of all sectors of the tax, the zero error tax administration still lacks such a mechanism of action. Second, interactive management, the zero error tax administration stressed by both supply and demand mutual benefit and mutual win, the realization of both the taxpayer and the value of proliferation, tax zero error management does not reflect this goal. Zero error tax administration is the process of self-improvement is limited to the tax data collection, recorded, deal with matters such as management, still regarded as the technical means of strengthening management, rather than as contains the optimal tax services, to strengthen tax culture construction target mode to understand, limiting the expansion of management innovation and management ideas.
Second, expanding the importance of zero error in tax administration
1, update the premise of the concept of tax services
The essence of the Tax Service, taxes paid by the taxpayer to pursue cost and time savings is the step-by-step improvement of the quality of tax collection. According to the provisions of the 1996 State Council on deepening the reform of tax collection program, China's tax administration identified as the "tax returns and optimize service-based, relying on a computer network, centralized collection, focusing on inspection" mode. Along-centered reform of tax collection and tax services in the country and gradually open. This shift performance reporting from a single to a variety contributions from complex to easy consultation from one monopoly to market-oriented, such as concentrated expression of the fundamental requirements of the information technology, market conditions, tax administration. In this case, the past efforts for the evaluation of tax services, the taxpayer satisfaction rate enacted by the tax authorities, tax propaganda penetration assessment indicators, apparently not related to the nature of the tax work, a bit out of date. Taxpayers really need to reduce the tax cost to pursue tax services as the core, not only requires "sound good" in the way of services, "a glass of water services, but also need to obtain the latest policies and information, reduce tax time and costs . Zero error tax administration is conducive to reduce duplication of effort, maximize tax cost savings and time, can also enhance the service level of the substance.
2, promote tax culture construction of the tomb humble
Culture is a phenomenon unique to humans, the Plural contains the contents of the physical, spiritual, institutional and behavior, based on the presence of a certain substance. Tax Culture is a subculture type to the provision of public services, taxes levied for efficiency and level of tax culture's core values. Tax culture require the tax authorities to provide better public services. As a of zero errors the basic indicators of the assessment collection and management the quality of, embodies the high efficiency, high quality of the tax revenue-building in connotation, to become the the the indicators of the Evaluation the Culture of Tax Revenue Present Situation in Construction.
3, the evaluation of personal qualities important indicator
Objectively speaking, can not do any kind of indicators biased, objective and impartial evaluation of the person. Inspection and evaluation of the overall quality of cadres, more often there are two cases. First, the results of theory. "Chun cover a hundred ugly, the results determine success or failure. Tax results are often affected by the subjective and objective factors, not necessarily proportional tax construction requirements may be a far cry from the personal efforts, it tends to dampen the enthusiasm of cadres. Is Diploma in theory. The "diploma only cite the level of decision-making capacity diploma. And some lack of fineness of the gold content diploma, high degree of practical work, low level seems to be more serious. In particular, some to mention the staff upgrade seek the presence of the diploma, belittle the practical significance of the diploma examination.
Zero errors in tax administration related to the the tax cadres of professional attitude, ability to work and business proficiency, academic education, ability to work, King attitudes, subjective efforts of cadres and the actual capacity a comprehensive reflection. Some degree, zero error management indicators properly designed, can solve current "highly educated and low" and other issues.
Third, to expand the zero error connotation of tax administration thinking
The zero error expansion of the tax administration connotation limited by the subjective and objective conditions, not in one step. Otherwise, act with undue haste, in only of re-the the form of without re-the in real terms, also not be able to to obtain the the the desired effect. To develop viable efforts to plan
Seems to exist between in the tax plan management with the market economy a natural the conflict. The one hand, the base management of the tax plan, many areas of uneven quality in the tax collection and management, and can not be a true reflection over the tax collection effort. On the other hand, the presence of the tax plan, with a relatively strong planned economy, making the market economy thinking alien. But so far, the abolition of the tax plan theory still remain in the theory. The reason, in addition to the tax scheme should not be subject to the economic impact, more reflects the country's political behavior, linked with the country's level of development and political objectives. Therefore, the existence and improvement of the tax plan is the most desirable and realistic approach. Zero error tax administration as such a concept is an improvement and optimization of the existing tax plan Sichuan. This makes the development and implementation of the tax plan to have a stronger practicability and feasibility. However, taking into account the zero error expansion of the tax administration connotation is still at a basic level, the establishment and improvement of this indicator system and not a webbed respect. Should ensure the basic data collection, record processing is complete and accurate based on the economic potential sources of tax revenue situation, the economic structure and other information mining, for scientific tax administration to clear the target. This plan should take into consideration economic potential, financial needs, development forecasts and other factors, refinement on taxes, regional economic growth forecast to promote the coordinated development of economy and tax.
2, to determine a reasonable assessment objectives
Annual income plan to refine the decomposition, and put in the determination of assessment objectives. Zero error tax administration, including the collection and management performance, economic potential sources of tax revenue situation for economic decision-making, tax administration to provide detailed information content. Therefore, to develop a reasonable assessment objectives, the following should be noted: First, the target assessment should pay attention to changes in the economic sources of revenue. With the social and economic development, support tax increase sources of revenue structure is changing. The main sources of tax revenue the main state-owned enterprises from the past into the existing state-owned enterprises, foreign enterprises and the private sector third of the world. In addition, the structure of the industry, trade and other economic sources of revenue are larger changes. Target assessment to strengthen the monitoring of key sources of tax revenue. '80, 20 phenomenon "is a specific explanation for this situation. Key sources of revenue is the key to complete the tax task in the design of the assessment objectives, should take into account the specific circumstances of the key sources of revenue, especially zero error tax assessment system is still in its infancy, and encounter is a key factor in the strengthening of key sources of revenue management, focused, target assessment to consider around the collection and management focus over the level of economic development is uneven developments differ to called , so this target assessment should be based around the actual. the harsh mountain Bureau collection and management conditions, the assessment should focus on strengthening the management's intention; economically developed cities Bureau, you should focus on tapping the potential of the tax, economic analysis contents assessment, reflect strengthen the economic sources of intent.
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