Research On Business Process Reengineering Of Tax Collection And Management

Early in the 18th century, British classical economist Adam Smith made a systematic research on taxation system, put forward four basic principles of tax fairness, indeed, convenience and economic. The convenience principle requires that the taxation system should provide convenience to the taxpayer from the time, place and method of tax payment. The economic principle requires that the taxation system should be designed to minimize the cost of tax collection and maximize the efficiency of tax collection.With the development of economic of our country, the right consciousness of the taxpayer and the demand of the service are continuously strengthened.Rely on the traditional means of coercion administrative orders,illegal punishment and other means to achieve the taxpayer has been not only unable to meet the needs of tax collection and management,but also hinder the sustained and healthy development of the national economic. In the new era we should keep constantly learning and absorbing advanced management concepts,relying on information technology to achieve standardized and efficient management and finally towards the modernization of taxation system.Business process reengineering theory proposed by American enterprise management expert Michael Hammer and James A.Champy emphasized that the business process reengineering should based on the customer demand as the center. Compared with the tax collection and management experience of the western developed countries, we can find that there is still much room for improvement in optimizing tax services, promoting tax compliance and enhancing the technical support.Domestic scholars have made some research on the application of process reengineering in the field of tax collection and management. On the basis of summarizing the previous studies, combining with the practice of tax collection and management in Yunnan province and breaking the boundaries of the original reform, this dissertation is a research on tax process reengineering according to the actual needs of taxpayer. Combining with the survey of taxpayers’ satisfaction, the complaints of tax service and tax administrative penalty, this dissertation analyze the problems in the practice of Yunnan local tax collection and management and demonstrate the necessity of the tax department to carry out the process reengineering. Comparing the difference between the tax department and other public administration departments, from the background of the reform, measure standard and the professional background of leaders, the feasibility of the process reengineering of the tax department is demonstrated.In order to improve tax service and promote tax compliance obviously, we need to reengineering process rather than optimizing. We should make a comprehensive analysis on the process and redesign the process. Therefore, this dissertation aims at the current situation of tax collection and administration; put forward the process reengineering plan that meets the actual needs of the local taxation bureau of Q city, in order to improve the tax service and promote the development of the economic.