Font Size: a A A

Process Re-engineering Study Of Our Tax

Posted on:2010-07-08Degree:DoctorType:Dissertation
Country:ChinaCandidate:Y Q SunFull Text:PDF
GTID:1119360272499125Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
Business Process Reengineering is a business management theories or management idea arising from the United States on the early 20th century 80's, and soon launched a research and practice BPR craze in the management academics and the business community all over the world.At present, apart from the corporate sector using this theory, the Government Department also actively absorb the new ideas, learn the advanced management tools and methods from enterprises and apply to the government management reform. As an important component of the Government agencies, tax department's main responsible for the country is to raise fiscal revenue. With modern information technology gradually extended the field of application in tax administration , tax informationization process accelerated, it put forward a realistic demand to change the traditional revenue management concepts, models, system. As a management transform, Tax collection and management reform needs a guidance of scientific theories when in research for a new breakthrough.While B.P.R theory provided a new perspective of thinking for tax reform, it has a strong vitality and broad prospect in guiding the practice of tax collection and management reform, and provides a more systematic Countermeasures to resolve the outstanding questions in the past reform. Benenficial to improve the efficiency, intense the restriction for inner and beneficial to facilitate the taxpayer and monitor the tax Source for outer are the starting point of this thesis.How to rebuild taxation process completely fitting the rules of the tax revenue information administration, realizing the completely converse from the tradition function guiding type to modern process guiding type are the gist of this thesis. This thesis discussed the following aspects: the basic elements and the practice results of B.P.R theory, the necessity and feasibility of China's tax reengineering, the basic line of thought of China's tax reengineering, the effective control and security to China's tax reengineering and some cases in exploring china's tax Process Reengineering .In this thesis, the basic contents of the following seven parts:The first part is "preface." In the preface, the thesis deeply detailed the significance of subjects, the current situation, innovation and inadequate. It's considered after analysis of the relevant studies: Process Re-engineering in the field of tax research exist strong theoretical, practical features of the weak. As a result, the Government Business Process Reengineering and Process Re-engineering theory, under the guidance of the management reform of tax collection in accordance with the requirements of all aspects of the tax process reengineering our country is extremely important to question the strategic value and positive meaning.The second part is the "Business Process Re-engineering theory and trends." In front of the academic research, the problem of research is based on the content of scientific theories should be summarized and described in detail. Described in detail in this part of the contents of the Business Process Reengineering and Process Re-engineering, the Government of the theoretical contents and the basic framework, as well as the results of the practice, development trends and reference.The third part is " the necessity and feasibility of recycling of Process Reengineering in our country." This part is mainly combine the management of the Tax Collection and flow, taxation and tax information construction of the reality of organizations, has focused on the full implementation of the need for process reengineering the Inland Revenue, and on this basis, fully detailed proof the feasibility of Process Reengineering.The fourth part is the basic idea of process re-engineering." Part of this is the core of this thesis, the main flow from the tax role of recycling and the objectives, principles and standards, guidelines and methods, general ideas and specific proposals in detail the five parts of the tax design the idea of process reengineering. Process Re-engineering one of our country the tax part of the specific programs are the essence of where the thesis, the specific content of the tax process reengineering, including the overall framework of the Tax Collection and Management System Split Series recycling business, and improve the management of tax information flow system, adjust the tax system in four aspects organizations. To solve this part of the contents of the current management of the Tax Collection and a lot of complicated and difficult to solve practical problems, and fully reflects the practicality of this article highlights the characteristics of the tax authorities of the Tax Collection and management of the reality of a certain significance, this is exactly what this article innovations.The fifth part is " controlling and protection to effectively operate the process re-engineering." Management mode after any changes are required and there is a corresponding system of measures to be protected, otherwise changes will not achieve its proper role, the process of change can only be wasted human and financial resources, this is the historical experience of countless proven. Therefore, our country after tax and recycling processes, it must also have the appropriate measures and systems to ensure that recycling can flow after the effective operation and uninterrupted. The main part of the contents of this update from the concept, technical support, system construction and cultural construction on four aspects of how can we ensure that our country after the reconstruction of the effective operation of the tax flow.The sixth part is "the explore of the tax cases to Process reengineering." the first four parts are Huaian City, Jiangsu Province, the successful implementation of the Inland Revenue Department Inland Revenue National flow of experience in material recycling. Huaian country through the successful implementation of the Inland Revenue Department Tax Process Reengineering introduce the experience of material can be fully proved in this article of our country to tax the validity of the flow of recycled ideas, and further verification of the tax after the recycling flow of practice, the fifth part of the Inland Revenue Department for National Huaian Process Re-engineering the successful implementation of tax experience in materials science to make a perfect tax Process Re-engineering proposals.The seventh part is "conclusion." This part includes the prospect of the conclusion and research. Conclusion of the study brief overview of some of the Business Process Reengineering BPR theory and the theory of the Government under the direction of flow in our tax status, tax collection management system in accordance with the requirements of the tax flow to the necessity and feasibility of recycling, Integrated including the flow of our tax and recycling of specific ideas, come to the recycling program has a strong guiding the practice of research findings, fully affirmed the value of this paper. Hope for this paper, the inadequacy of our country , the future development of the recycling flow trends of the ideas for further research and a better hope.This thesis profoundly analyzed the main problems of the current tax collection and management in our country, raised the tentative plan of how to restructure and optimize tax collection and management business, expecting to rebuild the traditional tax revenue comprehensive management to the process-rization administration of tax revenue by using the easily operating tools—Business Process Reengineering, reform the traditional taxation authority system becoming flat-rization taxation authority system, mold a brand-new tax administration pattern for taxation affairs, improve tax administration mass and beneficial result conscientiously.
Keywords/Search Tags:Recycling, Process Reengineering, tax Process Reengineering, Tax Collection management, reorganization, Optimization
PDF Full Text Request
Related items