| Tax collection is the key task of taxation. Its quality is an important ruler that measures the efficiency of the tax departments in a certain period. As the globalization of economy and the complication of manufacture management as well as the method in financial calculation, the tax collection has met with new problem and new challenges. On such circumstances, how to improve the tax collection is a big problem lying in front of tax departments of all levels. Therefore, it is obvious that we must re-create the process of tax collection. As a popular management theory internationally, the theory of tax collection process re-creation has had a crucial meaning in the guidance of tax collection reform. The theme of this article is how to use process-recreation theory to guide the optimization of national tax department of Yuzhong district to improve its collecting as well as its efficiency which will also bring more convenience to our taxpayer. Thus it will accelerate the development of the tax cause of this district.This article starts from basic tax department, it deeply analyses the problems and causes existing in the process of Yuzhong district's tax collecting and demonstrates that the process-recreation is an inevitable choice for the reform of tax collecting. It uses the successful experiences in process-recreation from abroad for reference and probe into the tax collecting management with a new view. Farther more, through a systematic and rational knowledge of tax collecting and the guidance of modern scientific management theory it makes out a process improving structure which is directed by flow, carried by work and aimed to enforce the management of tax resources as well as optimization of taxpaying service. This structure makes full use of the tax department's staff, fund and facilities. It basically changed tax collecting management from traditional one into a modern type which is led by flow. Such structure is a benign circulating mechanism which paves a smooth continuable road for the operation of Yuzhong district's tax collecting. |