关于团队管税的逻辑起点与实践探索

摘要

Since the founding of the PRC,team management of taxation has experienced sprouting,atrophy and transition period.Viewed from management logic,goal orientation,division and cooperation,team integration, and incentive design should be core elements of team management of taxation.At present,team management of taxation is promoted by the reform of professional tax management,and the polit practice is consistent with team management logic.But the operation of team management first suffers from excessive effect,and then followed restriction by system,mechanism,ideological factors.It is time to formulate practical and effective policy measures from reality.%新中国成立至今，我国的团队管税制度先后经历了萌芽、萎缩和过渡时期。从管理逻辑来看，目标导向、分工协同、团队整合、激励设计是团队管税必不可少的核心因子。目前，我国正以税源专业化管理改革为主要推动力探索实践团队管税，试点实践基本与团队管理逻辑相吻合。但团队管理运行之初产生了放大效应或过度效应，随后受体制、机制、思想等因素制约而被钳制。这需要统筹兼顾，从实际出发，制定切实有效的政策措施。