An Empirical Study On The Tax Collection And Management Process Reengineering

Tax collection and administration of the tax department has been the focus in recent years by the State Administration of Taxation in order to improve the efficiency of tax reform advocates tax collection throughout the local conditions, whereby the Local Taxation Bureau of Wuhan City opened the curtain of tax administration reform in2010, Wuhan reform of local Taxation Bureau to "first do after the trial " mode as the breakthrough point and innovations to expand. Wuhan Local Taxation "after the first trial run," the collection of tax reform to promote professionalism in the overall reform of running well, received wide attention and positive comments tax inside the system."After the first trial run " for the efficiency of tax collection and tax administration reform and improve focus, reduce the burden on taxpayers and tax authorities to improve the comprehensiveness of the information, and achieved the desired results. However, after a long run,"after the first trial run " as the core of the reform of tax collection still exist some problems, such as process reengineering system is still not perfect, the relevant supporting policies and measures are still lacking, the existence of these problems hinder the "first after the trial run," the further development of reform.In this paper, the theory of process reengineering pushed to the modern administrative system as the focus, the reference and comparison of domestic and international experience related to administration reform and patterns, combined with the local tax bureau in Wuhan City "after the first trial run " experience to study reforms. This paper presents the first part of "first do the trial," the theoretical foundation that process reengineering. We BPR connotation theory for the interpretation, its application in the development of domestic and were introduced in the application of process reengineering government also made an analysis. The second part of the article will process reengineering and Wuhan Municipal Local Taxation Bureau’s "first do after the trial," administration reform were combined analysis, detailing the "first do the trial," the concept and content, a comprehensive interpretation of the Wuhan Municipal Local Taxation Bureau." after the first trial run "mode of operation and practical experience. The third part of the article analyzes the effects of macro-and micro-effect" after the first trial run," the administration reforms have produced, for the "first do the trial," the administration reform gave evaluated. The last part of this paper is to "do first after the trial," the problem encountered during the operation were analyzed, proposed increasing tax enforcement risk prevention, strengthen the construction of relevant supporting reform measures Solutions.