Study On Business Process Reengineering Of Tax Collection And Administration Of Guangxi Large Taxpayers Mode

The tax collection of large taxpayers is a significant task of Guangxi tax authority, and the advanced position of the reform of tax collection and administration as well. After the centralized management mode being implemented, it significantly increased tax revenue and made a great forward in promoting the local economic development of Wuzhou city, and therefore this mode became a typical case of Guangxi in tax collection and administration fields.In recent years, many defects were found in old mode, it must be reformed. Under instruction of business process reengineering theory, and base on the researches of China and abroad, this paper combines with the local practical situation, seeks to establish a new mode with reasonable structure, good tax service, great ability for risk management, better tax compliance of large taxpayer, in a way of taxpayer-driven.The first part of this paper is the introduction which states in details the background, the significance, and literature review and innovation of this thesis. The second part elaborates the connotation of mode of tax collection and administration of large taxpayers and theoretical basis. The third part describes the state, existing problem of tax collection and administration mode of large taxpayers in Wuzhou Municipal Office,SAT,and analysis its reason. The fourth part summarize the experience of American, British and some provinces and cities in China in large taxpayers’management. The fifth part aiming at existing problems, puts forward the definite steps of process reengineer of mode of tax collection and administration of large taxpayers:agency restructuring, process reengineering of tax collection and management, tax service, management of risk of violate the tax, and promotes ideas that enhance success.