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Research On The Process Reengineering Of Model In Tax Collecting And Management

Posted on:2004-08-08Degree:MasterType:Thesis
Country:ChinaCandidate:X H WangFull Text:PDF
GTID:2156360125963312Subject:Industrial Engineering
Abstract/Summary:PDF Full Text Request
The main aim of this paper is to optimize the performance of tax administration system and maximize the output benefit through the analysis of the problems in tax administration system. The main problems involve business process, specialized management, organization, and so on.Implementing the process reengineering in taxation field is beneficial to improving the efficiency and strengthening the restriction in the tax administration system, and also beneficial to taxpayers and supervising the source of tax out of the system. A new model of taxation management is established after restructuring the organization form and reengineering the business process, it forms the suitable flow of taxation management, specializes the tax administration, compresses the structure of management, intensifies resource allotment, standardizes the flow of business and realizes the information system. The taxation management has changed from the traditional guidance type of function to the modern type of flow. The process of tax administration management is actually that of executing the tax law. With the influence of social environment and self-constraint, tax managers pay more attention to whether the entity is legal, but neglect if the procedure of taxation is legal. They pay more attention to collecting the proof of tax dodging and tax evasion, but neglect the procedure of disposal during the process. In order to change this status, the concept of " computer aided control" is introduced. The system software is programmed according to the procedure of executing tax law. The documents of executing law which control the behavior of tax managers is transferred via computer network. The target of "science & management" and "machine command person" is realized. As a result, the process of executing tax law is normalized and standardized. "four defense lines" have been established after reformation. The first one is that taxation and paying taxes is divided through replacing imposition by declaration; The second line of distribute power within revenuer is formed through replacing separate imposition by concentrate imposition; The third line of control by computer program is formed through replacing manual management by information management; The last line of supervising each part of check is formed through replacing random check by selective check. Taxation management organization is intended for changing from longitudinal structure into flat structure. Limited human resource should be made fully use in professional management and fundamental taxation management in order to reduce the time that be spent on conveying the policies and improve the efficiency and accuracy of carrying out a policy or a decision.
Keywords/Search Tags:Tax administration, Model in tax collecting and management, Process reengineering, Organizational restructuring
PDF Full Text Request
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