节点文献
全周期视角下天津D区税务局小微企业税务管理模式研究
Tianjin D District Taxation Bureau from the Perspective of the Full Cycle Study on the Tax Management Mode of Small and Micro Enterprises
【作者】 杨帆;
【作者基本信息】 天津大学 , 公共管理, 2022, 硕士
【摘要】 “全周期管理”理念最初萌生于现代化的企业管理实践当中,来源于对生命周期概念的认知,并进行了一定的继承和发展。它的内涵就是将管理对象看作完整的生命体,通过做到全流程监管、多部门协同、差异化管理、精准化管理、全要素统合,形成衔接有序的闭环管理,实现管理对象内部之间的高效运转。这种管理模式,以系统论和协同学为基石,来源于管理的实践活动,在其他诸多领域已经被广泛应用。它能够在实际的运用中,帮助管理者从全局的眼光看待管理对象,更加精准有效地推动各项管理工作,成为塑造基层治理格局的全新指南。小微企业在现实背景下,快速发展,整体规模不断扩大,有着蓬勃的生命力。但是其不断攀升的数量和随之带来的风险和诉求,给税务局带来了管理上的挑战。本文以天津市D区小微企业税务管理为典型,通过调查和研究,发现了目前D区税务局小微企业管理中存在一定的问题,而导致了管理效率的低下。本文试图通过引入“全周期管理”的理念,在把握全周期管理内容和要点上,根据实际情况,设计出适合天津市D区税务局小微企业税务全周期管理的实施方案。通过管理思维的建立、管理方法的改进、人力资源的整合、管理平台的优化和管理制度的创新,来提升小微企业管理质效,促进区域内小微企业的发展,同时也为全国税务其他区局管理部门做好小微企业税务管理提供相应借鉴。
【Abstract】 The concept of "full-cycle management" was originally born in the modern enterprise management practice,derived from the cognition of the concept of life cycle,and has been inherited and developed to a certain extent.Its connotation is to regard the management object as a complete living body,through the realization of whole-process supervision,multi-department coordination,differentiated management,precise management,and integration of all elements,to form an orderly closed-loop management,and to realize the internal integration of management objects.efficient operation between.This management model,based on systems theory and synergy,comes from management practices,and has been widely used in many other fields.In practice,it can help managers view management objects from an overall perspective,promote various management tasks more accurately and effectively,and become a new guide for shaping the grass-roots governance pattern.Under the background of reality,small and micro enterprises are developing rapidly,their overall scale is constantly expanding,and they have vigorous vitality.However,the increasing number and the accompanying risks and demands have brought management challenges to the tax bureau.This paper takes the tax management of small and micro enterprises in District D of Tianjin as a typical example.Through investigation and study,it is found that there are certain problems in the management of small and micro enterprises in the tax bureau of District D,which leads to low management efficiency.This article attempts to introduce the concept of "full-cycle management",grasp the content and main points of full-cycle management,and design an implementation plan suitable for the full-cycle management of small and micro enterprises in Tianjin D District Taxation Bureau according to the actual situation.Through the establishment of management thinking,the improvement of management methods,the integration of human resources,the optimization of management platforms and the innovation of management systems,the quality and efficiency of small and micro enterprise management will be improved,and the development of small and micro enterprises in the region will be promoted.The regional bureau management department provides corresponding reference for doing a good job in the tax management of small and micro enterprises.
【Key words】 Full cycle management; Small and micro enterprises; Tax administration;
- 【网络出版投稿人】 天津大学 【网络出版年期】2025年 07期
- 【分类号】D630;F276.3;F812.42