Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Innovation of Tax Organizational Culture Building

Author ChenZhi
Tutor LiuZuoHong
School Central China Normal University
Course Administration
Keywords Schein’s organizational culture model organizational culture tax department cultural building
CLC F812.42
Type Master's thesis
Year 2011
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The report of the Seventeenth National Congress of the Communist Party of China pointed out that at this age, the importance of culture is increasing to the source of national unity, creativity and comprehensive strength. It is proved that our leaders have paid more and more attention to the huge action of culture in the field of administration organization. Culture-building is the core of organization set up, especially in the administration organization. The form of environment changes make demands of adaptability of our administration organization.In order to adapt to the changes, new idea and behavior pattern is needed. Cultural innovation is an important subject of administration organization, so simple change of strategy, organizational structure or management system can not be treated as cultural innovation. Schein’s theory of organizational culture can provide help for us to realize the essence of culture, find out methods to innovate, exert the validity of cultural building and look for sally port to adapt to new changes.Tax is the main national income and the most important leverage in national macroeconomic control. Recently our government has been continuously increasing the function of taxation. Tax department plays an important role in boost domestic economy. However, its cultural building has little effect despite it is always been promoted. As the tax income kept increasing due to the macroeconomic control, the original index in covered part of the problem in tax department. This article briefly shows the current situation of cultural building in tax department, aims to have a clear understanding of the whole picture of organizational culture in tax department, and gives suggestions to realizing the scientific outlook on development, promoting the development of tax department, improving the management system, increasing the quality of staff, and helping the officers in whole development.Focusing on Jiangan branch of Wuhan Local Taxation Bureau, this article applies Schein’s theory based on the questionnaire surveys and interviews, and reaches to be the reference to cultural building in tax department. It also integrates the related researches in other areas worldwide. The article contains the following five parts:PartⅠ:It elaborates the content of tax and the introduction of tax department PartⅡ:introduce Schein’s theory on organizational culture, including the detail explanation of the three levels, Man-made things、Supporting values、Basic subconscious assumptions, and also analyzed the possibility and limitation of its application.PartⅢ:describe the current situation of cultural building in tax department---organizational structure, tax collection process, disciplines emphasized, core value, operative norms and exist culture.PartⅣ:quantitatively analyze the current situation of Jiangan branch of Wuhan Local Taxation Bureau and Guangshui State Administration of Taxation based on the survey result.PartⅤ:suggest the improvement on the three levels, Man-made things、Supporting values、Basic subconscious assumptionsThe creativity of the article lies in:first, there are few research applied Schein’s theory of organizational culture, especially on tax department; second, the survey and analysis accurately shows the current situation of cultural building in tax department of our government; third, based on Schein’s Basic subconscious assumptions of organizational culture, analysis of the cultural model’s functioning process and mechanism pointed out the ultimate reason, and suggested the creative method in solving the problem of "many promotion, little effect" in the cultural building in tax department.

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