摘要
随着全球经济一体化的加深，跨国公司在我国不断加大投资，“共享服务模
式”由此传入中国，越来越多的企业集团建立了财务共享中心并积极运行。财务
共享中心已经在我国正式运行多年，模式和运作方式都已成熟，随之产生税务共
享中心，对于企业来说更加强化了财税两个层面的理解和管理。2015 年国家税
务总局“互联网+税务”行动计划的推出，对于推动税收现代化起到了推动作用，
税务行业共享中心应运而生。传统涉税服务行业呈现小、散、乱的态势，行业亟
需转型升级，行业产品/服务需要规范化、标准化，行业专业服务人员数量和素
质需要提升。税务行业共享中心的搭建顺应了行业发展的大潮，能够从共享的角
度，帮助涉税服务机构从品牌建设、市场营销、客户关系管理、服务协同、产品
研发、售后服务、人才培养等各个方面进行共享平台搭建，帮助涉税服务机构将
自身的“长处”彻底释放出来，用共享中心的赋能弥补自身的“短处”。由此可
见，涉税服务行业的产业升级迫在眉睫，税务行业共享中心将成为传统涉税服务
行业转型的重要基石

本文在经济全球化以及信息技术变革升级的背景下，通过对税务行业共享服
务的相关理论学习和研究，认为税务行业共享中心服务模式的构建与应用，是中
国涉税服务行业降低成本、加强管控、规避风险、增加企业价值等目标的必然趋
势。本文首先对税务行业共享中心模式分析，通过分析传统涉税服务行业管理模
式，创新性提出税务行业共享中心的定义，进而系统阐述了税务行业共享中心的
运作模式、内容、特点、局限性与风险；其次对艾特密税务行业共享中心构建实
施和运行研究，详细阐述共享中心架构搭建、业务流转模型、生态模式以及运行
的价值体现，特别对设计的艾特密税务行业共享中心运行平台--蜂巢云和会员平
台进行细致的描述；最后针对艾特密税务行业共享中心运营中存在的问题及原因
进行分析总结，并提出完善运营模式的方法及建议

本文研究成果，是希望通过艾特密税务行业共享中心能够促进涉税服务标准
化和服务能力的提升，并依靠绩效仪表盘衡量税务行业共享服务成果，促进企业
绩效持续提升。最后，利用艾特密税务行业共享中心重构价值链，实现端到端的
连接，提升服务机构的效率，增加服务机构的效益，提升人员专业素质，提高行
业整体服务水平，促使涉税服务行业实现“互联网+”的转型升级

关键词：行业共享中心，共享服务，平台经济，互联网+Ⅱ
The research on @me system construction of tax
industry sharing center
Abstract
With the trend of global economic integration, multinational corporations are
increasing their investments in China, that’s the time when the concept of “shared
service” got into China. An increasing number of companies are now operating their
own financial shared centers. It has been a while since the use of financial shared
service center in China, both functions and operating models of the shared center have
been widely known, then following the “shared tax centers”, which fortifies the
understanding and management of finance and taxation. In 2015, State Administration
of Taxation in China issued “Internet + taxation” action plan, which pushed the
modernization of current taxation system, and that was when shared tax center came
out. Current tax service industry is in small scale, and distributed all around the place,
which in need of transformation and upgrading. Not only the products, services, but
employees need to be rectified. The shared tax center catches up the development of
tax industry, and uses the concept of “share” to provide assistance in brand buildings,
marketing, customer relationship management, corporative service, product research,
after-sale service and personnel training. Tax service institutions now can improve
upon their disadvantages by using the tax shared service center, but still keep their
advantages. So to speak, the shared tax service center plays an imperative role in
industry transformation, and this upgrade is really in need.
Under the background of economic globalization, this article analysis the theory
of shared center in tax industry, and points out the construction and implementation of
shared center will be the mainstream in tax industry to decrease the cost, fortify
management, avoid risk and increase the value of companies. This article analyses the
model of the shared tax center, and creatively points out the concept of the shared tax
center by understanding the management model of traditional tax industry, thereby
further explaining the characteristics, operating models, contents, limitations and risks
of this new system. Then it goes through the construction and operation of the tax
industry Shared center, further explain” how to build it”, “business flow model”,
“ecological pattern” and “the value of running the system”. Moreover, it describes
construction, implementation and research analysis of “@me”, especially itsⅢ
“honeycomb cloud” and membership system. Lastly, it sums up and analyses the
problems and their corresponding causes during the use of the shared tax center, and
points out suggestions and ways to improve operating model.
The conclusion this article points out is that by using the shared tax center, we
can standardize and improve our tax service, as well as evaluate the outcomes from
the shared tax service center by using its “performance dashboards”, and therefore
helping companies to further increase their productvity. Last but not least, the shared
tax service center rewires the value chain, connecting each sporadic point, thereby not
only building a more effective service institution, but generating more profits,
cultivating more professional workers, providing higher quality of service. The whole
tax industry will finally move online, upgrading to “Internet +”.
Key words: industry shared center, shared service, platform
economy, Internet +Ⅳ
目录
中文摘要 .......Ⅰ
Abstract ....... Ⅱ
第一章 绪论 .....1
1.1 研究背景 .. 1
1.2 研究意义 .. 2
1.2.1 研究的理论意义 .. 2
1.2.1 研究的现实意义 .. 3
1.3 研究思路与内容 ........ 3
1.4 研究方法 .. 4
1.4.1 文献研究法 ...... 4
1.4.2 案例分析法 ...... 4
1.4.3 综合分析法 ...... 4
1.5 主要创新与不足 ........ 5
1.5.1 创新之处 ........ 5
1.5.2 不足之处 ........ 5
第二章 国内外研究现状........6
2.1 共享服务理论研究 ...... 6
2.1.1 国外研究 ........ 6
2.1.2 国内研究 ........ 7
2.2 平台经济理论研究 ...... 9
2.3 协同创新理论研究 ..... 10
第三章 税务行业共享中心模式分析 .........12
3.1 税务行业共享中心的概述 ........... 12
3.1.1 传统涉税服务行业管理模式 ... 12
3.1.2 税务行业共享中心的定义 ..... 13
3.2 税务行业共享中心的模式 ........... 14
3.3 税务行业共享中心的内容 ........... 15
3.4 税务行业共享中心的特点 ........... 16
3.5 税务行业共享中心的局限性与风险 ... 17
第四章 艾特密税务行业共享中心构建实施和运行研究 ......19
4.1 艾特密公司的背景及概况 ........... 19
4.2 艾特密税务行业共享中心的构建实施 . 19
4.2.1 共享中心架构搭建 ........... 19Ⅴ
4.2.2 共享中心业务流转模型 ....... 21
4.2.3 共享中心的生态模式 ......... 23
4.3 艾特密税务行业共享中心运行的价值模式 ......... 24
4.3.1 高效率、低成本 . 24
4.3.2 重构行业价值链 ......
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