The Research On Administration Of Tax Collection Process Reengineering For Dalian Municipal Bureau Of State Taxation

The theory of business process reengineering derives of America in the early of 1980s as the new enterprise management. With this new theory the US government tried to do the reform for government management, and achieved remarkable performance. The tax department, as the vital government department, functions with the tax collection for the fiscal revenue. Along with the maturity for the modern information technology in the tax collection field, the reform for the traditional taxation system needs to be considered. With its advanced management ideas and methods, the theory for process reengineering provides theory base and scientific guidelines for the administration of tax collection.On the base of the introduction for the theory of business process reengineering, this paper analyzes the problems in the tax collection for Dalian Municipal Bureau of State Taxation. It puts forward the ideas how to restructure the business of the tax collection and process optimization. By the process reengineering the traditional functional management of tax collection expects to be transformed to the modern process management, and the traditional hierarchy of taxation organizations could be changed into flat tax organization. That will help resolve many current problems and improve the work performance. This paper mainly describes from the introduction, the status for the administration of tax collection for Dalian Municipal Bureau of State Taxation, the basic idea of tax collection and the effect of process-making case.The paper have five parts:The first part is the introduction, mainly describes the background, the reform process for Dalian Municipal Bureau of State Taxation, business process reengineering theory and the innovation point.The second part describes the status for the tax collection for Dalian Municipal Bureau of State Taxation, and analyzes the current problems and the necessity for the process reengineering for the tax collection.The third part puts forward the primary idea for the tax collection process reengineering on the basis of the status, including the nature and the objective, the framework, the details and the effective operation of security for the tax collection process reengineering.The fourth puts forward the details for the implement of the tax collection process reengineering and the guarantee for the valid operation.The fifth part makes the result analysis with the example of tax collection process reengineenng.The research approaches in this paper include investigation, observation and experience, cases, comparative research, the research methods of literature etc.