Research On BRP Theory Of The Tax Sources Professional Reform

With the further development of economic globalization and industrialization, informatization, internationalization in China, reducing access threshold of enterprises,the complexity and difficulty of tax administration continue to increase. The traditional management of tax sources has failed to meet the development of the economic situation. The tax sources professional management is the key part of the reform of tax collection administration of State Taxation Administration. Its nature is through the tax sources professional reform, introducing the BRP theory, and then establishing a new tax sources management mode to meet the new development of the economic situation.This paper expatiates the necessary and key link of the BPR theory of the tax sources professional reform, from the BPR theory to using BPR in tax sources professional reform. At first, the article studies domestic and oversea experience of bringing the BPR theory into the tax sources professional reform. Then the article investigates the detailed measures of the using of BPR theory in the tax sources professional reform in Local Tax Bureau of Dehua which is one of the first pilot units in the tax sources professional reform of Local Taxation Bureau of Fujian. In the end, the article analyzes the statistics of the present situation and the existing problems of the tax sources professional reform in Dehua. It points out the common misunderstanding of using BPR in the tax sources professional reform. Exploring the general rules should be followed in the tax sources professional reform which oriented the tax business process. Based on the conclusion, it put forward some countermeasures to using BPR in the tax sources professional reform in the practical work. The tax authorities must take tax risk management as a guide, basing on Internet technology, improving the operation mechanism of tax sources, strengthening the law of tax administration, training professional personnel to promote the development of the professional reform of the tax sources.