The Study On Application Of ISO9001: 2000 Quality Management System Introduced To Tax Levy Management

For a long period, in the levy of taxes, the results of management are emphasized while the process of management is neglected. It has induced gaps in management, defects in procedures, behavior without criteria. Nowadays upgrading the quality of tax levy has been an urgent need. ISO09001:2000 Quality Management System is a scientific management system broadly accepted internationally, but people are used to applying it to enterprises, especially industrial ones. Is it possible to raise the quality of tax levy management through introducing ISO9001:2000 by tax authorities? In this article, the writer explains the change of ISO9000 standard family from quality assurance standards with thick color of manufacturing to version 2000 which is quality management standard patterned with process and methods and aiming at the target of satisfactory of clients, through the generation and development of IS 09000 standard family, and that is the reason why it is applicable to various types of organizations including public management departments. Furthermore, in this article, the necessity and feasibility of introducing ISO9001:2000 Quality Management System into tax levy management are discussed, by the study of the essence of tax levy management quality, and by analyzing the quality issues existing in tax levy management, and the internal conditions of tax authorities, explaining the principles which must be stuck to in the establishment of the system, and the preparation needed. Following these issues, this article emphasizes how to define the general structure and factors of ISO9001:2000 Quality Management System in tax levy management, explains in details the relevant factors, analyzes the difficulties existing in the application of ISO09001:2000 in tax authorities, and raises solutions for those difficulties as well. Finally, this article discusses the importance of broadly applying ISO09001:2000 Quality Management System in tax authorities with the example of the effects of establishment of ISO09001:2000 Quality Management System in a National Tax Bureau.