Business Process Reengineering Theory And Its Application In The Tax Collection

Business Process Reengineering is a kind of theory about enterprise administration put forward by Professor Hammer etc. from Massachusetts Institute of Technology of U.S.A. in 1990. By right of its radical idea and fundamental transform this theory became the focus to which America and Europe even the whole world draw attention at once, influencing the business administration and public administration deeply.As to the revenue department, especially administrative department in the basic unit, it is the subject deserving to be studied forever to optimize the mode and improve the efficiency of administration and collection constantly. With the changes of the tax system, society politics and economy, the tax administration and collection mode must be changed correspondingly. Since 1970s, western government and other public organizations were experiencing public collection revolution quietly, its main content is to finish the transformation from traditional bureaucratic department organization to energetic organization which was lead by customer and result directions, and also promote the government performance efficiency and service quality.At present the main problem of tax administration and collection in our country concentrates on a wall process and bureaucratic department organization. In the process of changing bureaucratic department organization into a smooth and complete organization and realizing high-efficient process, it is need to seek a new mode of thought and a different kind of organizational principle, which is " reengineering ". When the whole quality collection system can't suit the demand, reengineering challenges those important ideas of setting up bureaucratic apparatuses, and redesigns fundamentally the whole system concentrating on the process and result not the effect and department, then brings new vigor to organization. The appearance of the Business Process Reengineering theoryundoubtedly offered helpful reference to the reform of tax administration and collection.On the basis of introducing the Business Process Reengineering theory briefly, this thesis analyses the present problems in tax administration and collection. Following the view of State General Tax Bureau reform and utilizing the thought of business process reengineering theory, the thesis discusses the problems of progress recombination and apparatus recombination in revenue department.This thesis divides into five parts:Part 1 The Business Process Reengineering theory and practice: It mainly explains the background, basic intensions, implement procedure and successful example about the Business Process Reengineering theory.Part 2 Feasibility analysis of BPR application in tax administration and collection: It combs the subject matter that lies in tax administration and collection at present and the direction of reform in the next step. It also analyzes the feasibility of BPR application in tax administration and collection.Part 3 Goal and principle of BPR: It provisions the following principle and anticipative target about BPR application in tax administration and collection.Part 4 Imagination of BPR implements in tax administration and collection: It discusses and plans the process recombination, apparatus recombination and informational support of implement in tax administration and collection.Part 5 Question about BPR implement: It lists some common wrong types and trend that should be paid attention to in the progress of BPR.