经营管理，毫无疑问应该是企业永恒的主题，把它运用在税收中着实令人感到新鲜。山东省莒县地税局把企业的经营理念“克隆”到税收征管全过程，其成功经验充分显示了“税收经营”的魅力 Business management, there is no doubt that it should be the eternal theme of business, to apply it in the tax really feel fresh. Shexian Local Taxation Bureau of Shandong Province “cloned” the business philosophy of the enterprise to the whole process of tax collection and management, and its successful experience fully demonstrated the charm of “tax management”