The Research On The Tax Collection Pattern Of Professional Team Administration With The BPR Theory

With the quickly development of social economy and the complication ofmanufacture management, the traditional pattern of tax collection cannot totallymeet the need of reality. In2008, the China State Administration of Taxationproposed a new idea of building a scientific, professional and fine tax collectionpattern, with the professional administration as its emphasis. Business ProcessReengineering is the important way to realize the professional administrationpattern.On the basis of Business Process Reengineering Theory which is proposedby Michael Hammer and James Champy, this article analyses the presentproblems in tax collection and administration, puts forward the ideas of how torestructure the business of the tax collection, optimize the tax collecting process,reengineer the internal structure of the taxation organization and realize theprofessional team administration.In the end, this article analyses the Business Process Reengineering case ofFuzhou Municipal Office of State Administration of Taxation which is now makingan experiment of professional team administration, gives some advice ofcarrying out the new tax collection pattern of professional team administration.This article is divided into five parts:Part1: Introduction Introduce the background of the article and scholars’viewpoints of how to improve the tax collection pattern, taking the reform of U.S.Internal Revenue Service as example.Part2: Business Process Reengineering Theory Explains the content andbasic ideas of Business Process Reengineering Theory, and shows its directivefunctions in the reform of tax collection.Part3: The Analysis of the Present Tax Collection Pattern Analyses theorganization structure, business functions and the process of tax collection,shows the shortcomings in the present process.Part4: Business Process Reengineering of Tax Collection Puts forward theideas of how to restructure the business of the tax collection, optimize the tax collecting process, reengineer the internal structure of the taxation organizationand realize the professional team administration.Part5: Examples and Research Takes three experimental units in FuzhouMunicipal Office of SAT as the examples, analyses and compares thespecializations and the effects, points out the problems which should be takecare.