Optimization Design Of Individual Income Tax Collection And Management Process Of QS Tax Bureau

With China's economic development entering a new normal,the development of enterprise management consulting industry has entered a bottleneck period.How to further expand the scope of business,Trying to find new sources of income growth,has become an urgent problem for enterprises in this industry to solve.The reform of individual income tax is an important part of deepening the reform of fiscal and tax systems.The new demand of modern individual income tax collection and management can hardly be satisfied by the old collection and management means of tax authorities in the past.In 2020,individual income tax will enter a critical period of comprehensive settlement and settlement,and tax authorities need to optimize and reshape the collection and management process of individual income tax to reduce the labor and time costs consumed.Stand in a business consulting management as the main business of the perspective of the Enterprise,by applying the theory of process optimization in the field of engineering management research to the tax authorities in the public administration department,it tailor-made the optimization scheme suitable for the current individual income tax collection and management process.And take this opportunity to expand its business scope from the traditional process optimization design services for manufacturing enterprises to the provision of workflow optimization design for government departments,so as to enhance the competitiveness of enterprises and create value for enterprises.In this paper,how enterprises management consulting companies participate in the optimization design of individual income tax collection and management process of QS district tax bureau is taken as the research object.Firstly,literature analysis is used to sort out the theories of individual income tax collection and management,informatization and process optimization,and obtain theoretical support.Through the QS district tax bureau personal income tax collection and management process on-the-spot investigation and argumentation analysis,it is summarized into five basic business processes: tax registration,identification management,invoice management,tax declaration and payment,and illegal disposal.On this basis,through literature analysis method and combining with the actual research case,determine the enterprise registration number and individual number,the number of workers,invoices for approval,the taxes and fees of cognizance,the tax amount paid in tax,illegal registration rates,fine for delaying payment charge rate of the 11 as factor analysis,the empirical analysis of evaluation indexes.Their QS 85 industry in the area selected categories from 2015 to 2019,five years an average of 11 indexes as sample,using factor analysis indicates that the four factors affecting individual income tax collection and administration process,then the comprehensive factor score after industries,identified "divisions single tax integration" process optimization scheme of personal income tax collection and administration.For new design of personal income tax,tax collection and administration QS area revenue core collection process optimization,process optimization scheme including organization structure optimization and the optimization of three parts,the information system structure optimization is the core collection process optimization of support and help,information system optimization is the core collection process optimization of technical support and hardware guarantee.The results show that the enterprise management consulting company can combine the characteristics of government work with the theory of process optimization,and design the program of process optimization for the government.