A Study On Lianyungang Municipal Local Taxation Bureau Tax Collection Process Reengineering

The current tax collection and administration process has formed in the course of constant exploration and summary. It has both advantages and disadvantages. In general, however, it has undergone transformation from traditional business process to normalized and modern business process.This dissertation, on the basis of Business Process Reengineering (BPR) theory, aims to retrospect the historical evolution of China's tax collection and administration model, gives a clear principle of current tax collection and administration business process and pick out the potential problems including:(1) the weak supervision and control of tax resource which results from the over-dependence of centralized collection and administration; (2) the reduce of overall administrative efficiency of tax authority caused by the overemphasized division of tax collection, administration and inspection; (3) the insufficient application of computer technology; (4) the incomprehension of self-declaration tax payment serving as the basic means; (5) the less attention of tax inception. By analyzing the causes, referring advanced foreign experience and process setting and applying process reengineering theory, this dissertation gives a clear principle of current local tax collection and administration process in China, redesigns the process in order to meet the demands of the development of China's socialist market economy.This dissertation starts with the status quo of tax collection and administration of Lianyungang Local Taxation Bureau, tries to find out problems in the process of tax collection and administration, analyze current problems and their causes with some methods such as dialectics analysis and comparative analysis, and finally design a new business process of tax collection and administration as flowed:(1) building up a "integrative" taxation administration information system; (2) making restrictive demarcation of duties and forming a new taxation administration structure supported by specialized management based on informationization; (3) reengineering taxation collection and administration business process; (4) standardizing tax service and putting forward effective solutions to the application of taxation collection and administration process reengineering in Lianyungang Taxation Bureau.