On The Perfection Of Tax Collection And Management In Information Technology Environment

This paper,adopting the process re-engineering approach,analyzes the tax information technology as well as the tax collection and management.On the basis of historical and logical analysis,specified and empirical analysis,together with the macro and micro analysis,the paper explores and further illustrates the status quo and the mode of revenue collection and management in the general IT-based taxing circumstance.Then,combining the relevant experiences in foreign countries and Business Process Re-engineering Theory,the paper constructs a set of analytical framework on perfecting the tax collection and management and puts forward a series of proposals and measures which are designed to promote Chinese taxing system and guarantee its implementation under typical Chinese conditions.The innovative part of this paper exists in its bringing about a brand new perspective to the perfection of tax collection and management and its integrating process re-engineering theory in consistent with information-based tax practice into the study of tax collection and management.It seeks to establish a new set of tax collection and management system through analyzing the necessity and possibility to improve the existing Chinese taxing system in the information-based environment and focusing on such two disproportionate tasks as reforming process and promoting the use of information.The paper falls into five chapters:First chapter is introduction which mainly explains the background and significance of such study in addition to its purpose and thinking pattern.Chapter Two introduces the basic theory,the status quo and the existing problems of tax collecting and management in China at the beginning,then looks back on the development of Chinese mode of tax collection and management and in the next part discusses the growth of information-based taxing system and its impact on Chinese tax collection and management.Chapter Three refers to the structures of and the content of information-based taxing institution in western developed countries and sorts out some worthwhile experiences for China to follow. Chapter Four based on the analysis of Process Re-engineering theory,puts forward the possibility and necessity of perfecting tax collection and management taking advantage of Process Re-engineering theory.Chapter Five explores the designing of reforming taxing process and the assumptions to implement it,including the specific suggestions on how to promote the development of Chinese Tax collection and management model.