The Application Of Business Process Reengineering In The Reform Of Tax Collection

In industry and business administration domain,Business Process Reengineering (BPR) is considered as the second revolution of business administration after the Total Quality Management (TQM). As a new management concept and technology, BPR is being gradually applied to the public sector, and it is also bringing a sharp, revolutionary, leaping change to the public sector. Since the tax reform system in 1994, the state tax system has made many attempts such as promoting the reformation, perfecting the tax collection & administration system, and so on. According to the requirements of State Administration of Taxation and Jiangshu Provincial State Tax Bureau, Huaian Municipal State Tax Bureau has promoted the legal tax administration system, strengthened scientific management and enhanced the staff cultivation since 2001. At the same time, it has made great progress in the attempt of BPR in the tax collection & administration system by using the conception and technology of BPR for reference. This paper discusses the application of BPR to the reform of tax collection & administration system by analyzing the BPR case of Huaian Municipal State Tax Bureau.This paper is organized as follows.The first part discusses the origin of BPR and some relevant concepts. It describes the origin and trend of BPR in the public sector of western and our country, clarifies the concepts of process and BPR, and discusses the process and principles of BPR in the public sector.The second part analyses the earlier practice of BPR in our tax collection & administration system by taking the BPR case of Huaian Municipal State Tax Bureau for example. In this part, the motivation and the practice process of BPR application to Huaian Municipal State Tax Bureau are explained, and the achievements, existing problems and challenges of BPR in Huaian Municipal State Tax Bureau are analyzed.The third part focuses on the application of BRP to the tax collection & administration system in our country. After discussing the necessity of BPR in the tax collection & administration system and the general experience of BPR in Huaian Municipal State Tax Bureau, an assumption that BPR is applied to the tax collection & administration system is presented.As a new management concept and tool, BPR adapts well to our public sector,especially to the governmental reform and governance, thereby, it deserves to be applied widely. However, the BPR experiments in the tax collection & administration system is still in the attempting stage, and some underlying pivotal problems remain to be done. Therefore, further investigation about the application of BPR to the reform of tax collection & administration system is needed.