征管服务创新背景下的国税信息部门职能优化
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摘要
为落实国家税务总局在“十二五”规划中提出的“税收信息化为征管服务提供支撑,征管服务依托信息化不断创新”的任务,需要解决目前税收信息部门在目标定位、职能和机构设置等方面不适应征管服务创新要求的问题。
笔者通过查阅国内外文献资料,参考信息化发展的一般规律,开展部门战略发展分析,结合中国税收信息化发展的实际情况,提出了国税信息部门职能优化方案。目前,我国国税信息部门处在数据集中向数据管理过渡的发展阶段,省以下国税信息部门优化的目标是由技术性辅助部门转变为决策支持部门,建立电子税务中心,整合国税系统税收信息化的行政和技术职能,以适应新时期税收征管服务的总体要求。
在征管服务创新背景下,省以下国税信息部门由负担首席信息官职责的副局长直接领导,建立一体化的组织结构体系,以提高信息传递效率,减少信息传递失真。建立包括人事激励制度、绩效考核制度、分级运维制度、综合数据服务制度在内的制度体系；利用数据集中阶段积累的海量数据,建立能够提供综合数据服务的数据中心职能,提高获取多渠道来源数据的能力,向业务部门提供决策支持；形成与系统内其他部门的沟通协调机制,通过规范流程、强化交流和项目合作,逐步促进业务与技术融合。
To implement the task, the taxation informationlization supports the taxation and the taxation service innovation is stimulated by the informationlization, given by the National Tax Bureau during the12th five-year plan, it's required for the taxation informationlization department to resolve the problems that do not fit for the taxation requirement in the goals, function and organization aspects.
I have developed the function optimization plan of state taxation IT department by retrieving the literature in the world, referencing the general rules of informationlization and analyzing IT department development. Currently, our state taxation IT department is in the transition from the data centralization to the data management. The optimization goal for the IT department of sub-provincial state taxation bureau is to transform from the secondary technical department to decision-oriented department, to establish the electrical taxation center, to integrate the administrative and technical work roles of state taxation informationlization, in order to adapt to the general requirement of taxation service in the new era.
Under the background of taxation innovation, sub-provincial state taxation bureau is led by the vice-director as the chief information officer. The integral organization system is established to improve the information exchange efficiency and reduce the information distorting. We will set up the systems including the human resources, performance assessment, leveled operation and maintenance and overall data system. We will utilize the enormous data in the data centralization stage to set up the data center that can provide the data service and centralization stage to set up the data center that can provide the data service and to enhance the ability to obtain multi-sourced data, so as to support the taxation department. We will develop the communication system with the other departments in the system, and promote the integration of the business and technique by normalizing the procedures and improving communication and project cooperation.
笔者通过查阅国内外文献资料,参考信息化发展的一般规律,开展部门战略发展分析,结合中国税收信息化发展的实际情况,提出了国税信息部门职能优化方案。目前,我国国税信息部门处在数据集中向数据管理过渡的发展阶段,省以下国税信息部门优化的目标是由技术性辅助部门转变为决策支持部门,建立电子税务中心,整合国税系统税收信息化的行政和技术职能,以适应新时期税收征管服务的总体要求。
在征管服务创新背景下,省以下国税信息部门由负担首席信息官职责的副局长直接领导,建立一体化的组织结构体系,以提高信息传递效率,减少信息传递失真。建立包括人事激励制度、绩效考核制度、分级运维制度、综合数据服务制度在内的制度体系；利用数据集中阶段积累的海量数据,建立能够提供综合数据服务的数据中心职能,提高获取多渠道来源数据的能力,向业务部门提供决策支持；形成与系统内其他部门的沟通协调机制,通过规范流程、强化交流和项目合作,逐步促进业务与技术融合。
To implement the task, the taxation informationlization supports the taxation and the taxation service innovation is stimulated by the informationlization, given by the National Tax Bureau during the12th five-year plan, it's required for the taxation informationlization department to resolve the problems that do not fit for the taxation requirement in the goals, function and organization aspects.
I have developed the function optimization plan of state taxation IT department by retrieving the literature in the world, referencing the general rules of informationlization and analyzing IT department development. Currently, our state taxation IT department is in the transition from the data centralization to the data management. The optimization goal for the IT department of sub-provincial state taxation bureau is to transform from the secondary technical department to decision-oriented department, to establish the electrical taxation center, to integrate the administrative and technical work roles of state taxation informationlization, in order to adapt to the general requirement of taxation service in the new era.
Under the background of taxation innovation, sub-provincial state taxation bureau is led by the vice-director as the chief information officer. The integral organization system is established to improve the information exchange efficiency and reduce the information distorting. We will set up the systems including the human resources, performance assessment, leveled operation and maintenance and overall data system. We will utilize the enormous data in the data centralization stage to set up the data center that can provide the data service and centralization stage to set up the data center that can provide the data service and to enhance the ability to obtain multi-sourced data, so as to support the taxation department. We will develop the communication system with the other departments in the system, and promote the integration of the business and technique by normalizing the procedures and improving communication and project cooperation.
引文
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[22]高莉.税收信息化的“集中”和“整合”[J].税务研究,2006(1).
[23]佚名.SWOT分析模型-MBA智库百科[EB/OL].MBA智库百科.http://wiki.mbali b.com/wiki/SWOT%E5%88%86%E6%9E%90%E6%A8%A1%E5%9E%8B.
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[26]张磊.信息部门如何定位[J].中国建设信息,2007(10).
[27]竺乾威.公共行政学[M].上海；复旦大学出版社2008：360-374.
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[29]杨刚.中国政府雇员编制问题的制度分析[J].人民论坛,2012(20).
[30]闫志刚.政府雇员制、公务员聘任制改革：未来路在何方[J].行政管理改革,2012(6).
[31]邱晶.发达国家公务员制度经验借鉴——政府雇员制对我国公务员制度的启示[J].经营管理者,2012(3)：43.
[32]张琰琰,褚平.数据仓库技术在税务领域中的应用探讨[J].科技信息,2009(12).
[33]李增玉.职能导向到流程向导——企业级信息化之管理理念转变思考[J].中国电力企业管理,2009(30).
[34]程飞,李伟娜.组织跨部门沟通的策略研究[J].商场现代化,2007(24).
[35]黄燕,王艳涛.部门利益冲突与协调研究[J].价值工程,2008(8).
[2]李玉梅.税收征管制度的改革与创新——国家税务总局局长肖捷答本报记者问[EB/ OL].2011 [2011-8-29].http://tax.hexun.com/2011-08-29/132886804.html.
[3]李晶.基于新公共服务理论的纳税服务体系创新[J].财政研究,2009(10).
[4]珍妮.V登哈特,罗伯特.B.登哈特.新公共服务：服务,而不是掌舵[M].丁煌,译.北京：中国人民大学出版社2004.
[5]刘建秋.美国国税局1998年税收信息化改革研究及对金税三期工程建设启示[D].北京；财政部财政科学研究所,2010.
[6]查尔斯·O·罗索蒂.绝处逢生——美国前国税局局长工作笔记[M].康蓉,吴越,译.北京：商务印书馆,2007.
[7]IRS-NEWSWIRE.Terence V. Milholland to Serve as IRS Chief Technology Office r [EB/OL].IRS.GOV.US,2008(2012-08-03).http://www.irs.gov/uac/Terence-V.-Milholland-t o-Serve-as-IRS-Chief-Technology-Officer.
[8]英国政府.Organogram Data| Organogram Viewer [EB/OL].英国政府门户网站,2012[2012-09-30].http://reference.data.gov.uk/gov-structure/organogram/?dept=hmrc&post=CE 1#.
[9]刘军.爱尔兰、英国税务信息化建设概览[J].涉外税务,2007(3).
[10]刘光强,霍娜.英国皇家税务与海关总署CIO Phil Pavitt:换套思路灵巧啃下IT硬骨头[J].中国计算机报,2011(020).
[11]程剑东.国外税收信息化管理经验借鉴[J].市场周刊(理论研究),2011(3).
[12]曾飞,葛开珍.国外税收信息化管理的经验及借鉴[J].税务研究,2001(8).
[13]日本国税厅.日本国税厅网站[EB/OL].日本国税厅,2013.http://www.nta.go.jp/.
[14]INLAND_REVENUE.Inland Revenue's organisational structure [EB/OL].Newzeala nd:Inland Revenue,2013.http://www.ird.govt.nz/aboutir/who-we-are/structure/.
[15]曾飞,葛开珍.国外税收信息化管理概述[J].税收科技,2002(1).
[16]四川省国家税务局.四川省国家税务局机构设置情况[EB/OL].四川省国家税务局,2012[2012-11-22].http://www.sc-n-tax.gov.cn/TaxWeb/read.go?_template=4507&item_id=5 7047.
[17]国家税务总局.国家税务总局-电子税务管理中心频道[EB/OL]..国家税务总局网站,[2013-03-07].http://www.chinatax.gov.cn/n480462/n4924827/n4926661/index.html.
[18]陈勤伟.数据大集中下商业银行分行信息技术开发职能的转变[J].中国金融电脑,2005(3).
[19]佚名.诺兰模型-百度百科[EB/OL].百度,：2011[2012-11-5].http://baike.baidu.com/vie w/670390.htm.
[20]佚名.米歇模型_百度百科[EB/OL].2013 [2013-2-2].http://baike.baidu.com/view/1323 143.htm.
[21]佚名.能力成熟度模型集成[EB/OL].维基百科，2013 [2013-3-9].http://zh.wikipedia.or g/wiki/%E8%83%BD%E5%8A%9B%E6%88%90%E7%86%9F%E5%BA%A6%E6%A8% A1%E5%9E%8B%E9%9B%86%E6%88%90.
[22]高莉.税收信息化的“集中”和“整合”[J].税务研究,2006(1).
[23]佚名.SWOT分析模型-MBA智库百科[EB/OL].MBA智库百科.http://wiki.mbali b.com/wiki/SWOT%E5%88%86%E6%9E%90%E6%A8%A1%E5%9E%8B.
[24]张艳琳.企业信息中心的未来之路[J].机械工业信息与网络,2005(4).
[25]虞晓敏.浅析我国税收成本现状及降低措施[J].学理论,2011(18)：82-84.
[26]张磊.信息部门如何定位[J].中国建设信息,2007(10).
[27]竺乾威.公共行政学[M].上海；复旦大学出版社2008：360-374.
[28]李刚.信息时代如何发挥CIO职能的探讨与分析[J].价值工程,2005(10).
[29]杨刚.中国政府雇员编制问题的制度分析[J].人民论坛,2012(20).
[30]闫志刚.政府雇员制、公务员聘任制改革：未来路在何方[J].行政管理改革,2012(6).
[31]邱晶.发达国家公务员制度经验借鉴——政府雇员制对我国公务员制度的启示[J].经营管理者,2012(3)：43.
[32]张琰琰,褚平.数据仓库技术在税务领域中的应用探讨[J].科技信息,2009(12).
[33]李增玉.职能导向到流程向导——企业级信息化之管理理念转变思考[J].中国电力企业管理,2009(30).
[34]程飞,李伟娜.组织跨部门沟通的策略研究[J].商场现代化,2007(24).
[35]黄燕,王艳涛.部门利益冲突与协调研究[J].价值工程,2008(8).