Based On The Theory Of The Tax Collection Process Reengineering Analysis

Throughout China's tax collection business processes, has its own characteristics and weaknesses, and gradually form a current development standardization and modernization. Tax levying is the crucial part of tax working, the quality of tax levying is important benchmark to tell the efficient level of tax bureau. So how to improve the quality of tax levying is a important task for every revenue. Performance. The tax department, as the vital government department, functions with the tax collection for the fiscal revenue. Along with the maturity for the modem 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.From the start in this direction, based on the BPR theory, evolved from the historical pattern of taxation to the situation today more mature processes, which tries to explore a variety of issues, including:First, the traditional centralized tax administration mode may lead to inadequate supervision of tax sources; second, focus on taxation, management and review of the administrative authorities will lead to low efficiency; third, to take full advantage of high-performance computers; fourth, taxpayers reporting tax autonomy should be fully taken seriously; fifth, how to further reflect the importance Examiner. From these major problems, we should make full use of theoretical knowledge, combined with foreign advanced models and practical experience, as applied to the extraction of tax collection, adjustment and transformation, so that it can fully adapt to the socialist market economy status of China.At present, China's basic conditions for the tax collection business processes and learn the theory and practical experience at home and abroad, the paper selected as the research object, Xiamen City, the IRS, the main use of the dialectical analysis and comparative analysis, the thesis indicates the existing problems and the causes associated with tax levying in State Tax Bureau X Branch and proves that business process reengineering is the rational option in the reform of tax levying from theoretical and practical aspects. By fully using for reference the successful cases in carrying out tax levying business process reengineering at home and abroad, definitudes plans for business process reengineering of tax levying in X city, research conducted from the collection of links, link audit, information technology, inspection and supervision, tax agents and other aspects of the design of anew tax collection business processes.