基于INTRANET的税收征管流程再造

Business Process Reengineering(BPR)of E -tax with Internet

本文以大连开发区政府“网上纳税”项目成功应用为背景,分析了传统纳税方式及其存在的问题,在充分考虑现行法律、法规的制约、INTRANET技术及安全性等诸多因素的基础上,提出了“网上纳税”的流程和实施方法,解决了流程再造过程中相关的法律及安全问题,对传统税款征收及入库过程、稽查选案等税收征管业务进行了有效的流程再造,为实施电子政务,尤其是创建网上税务局积累了经验。

This paper takes the e -tax at Dalian D evelopment Zone as background,which has been running suc-cessfully.It analyzes the traditio nal tax paying way and its shortcomin gs.Taking the limits on the current l aw,INTRANET technology and security fa ctor into consideration it presents e -tax flow and its enforcement regul ation which resolves the related law and se curity concerns during the Business Process Reengineering(BPR)and will gain some experience for establishi ng e -government ,especially e -tax b ureau.