| 流程再造理论与税收信息化发展 |
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| 引用本文： | 杨晓妹.流程再造理论与税收信息化发展[J].安徽商贸职业技术学院学报,2010,9(3):37-40. |
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| 作者姓名： | 杨晓妹 |
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| 作者单位： | 安徽财经大学,财政与公共管理学院,安徽,蚌埠,233030 |
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| 基金项目： | 中华供销合作总社课题"和谐社会视角下的纳税信用问题"研究的阶段性成果;项目号:GXZSKY0701 |
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| 摘 要： | 流程再造理论作为管理学的重要理论，在指导税收征管改革实践方面具有重要作用。在介绍流程再造理论的基础上，分析了其对我国税收征管的启示，提出了简并优化流程节点，归并重组税务机关职能部门和增强纳税服务意识的建议，以促进税收信息化的发展，提高税收征管效率。
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| 关 键 词： | 流程再造理论 税收征管 税收信息化 税收征管流程再造 |
Process Recreation Theory and the Development of Taxation Informationization |
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| YANG Xiao-mei.Process Recreation Theory and the Development of Taxation Informationization[J].Journal of Anhui Business College of Vocational Technology,2010,9(3):37-40. |
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| Authors: | YANG Xiao-mei |
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| Institution: | YANG Xiao-mei (School of Finance and Public Management, Anhui University of Finance and Economics, Bengbu 233030, China) |
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| Abstract: | As an important theory in the management science, process recreation theory plays an important role in guiding the reform practice of tax collection and management. Based on the introduction to process recreation theory, this paper analyzes its enlightenment to tax collection and management in China and then proposes that we should simplify and optimize the process node, recombine different departments in taxing authorities and streng!hen the tax staffs service awareness when serving the tax bearers so as to promote the development of taxation informationization and enhance the efficiency in tax collection and management. |
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| Keywords: | process recreation theory tax collection and management taxation informationization process recreation of tax collection and management |
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