山东地税征管E模式的设计与实现-工商管理专业论文.docx

摘 摘 要 ／r信息技术的迅猛发展正在改变着我们的社会，政府电子化的浪潮『F席卷全国。新 修订的《中华人民共和固税收征收管理法》明确规定：“国家有计划地用现代信息技 术装备各级税务机关，加强税收征 息系统的现代化建设”。目的的税收征管 模式已经制约了税收信息化的发展 本文在对山东地税征管模式重组的历史演变和现行征管模式分析评价的基础 上，针对山东地税信息化发展现状，提出了山东地税征管的战略选择即征管E模式， 即：以纳税申报为基础，以现代信息技术为支撑，以数据集中为核心，属地管理， 优化服务，推进一体化建设，达到征管业务信息化、专业化、标准化。本文力求给 }H E模式详细的设计方案和实践案例，其中重点涉及税收征管理论、SWOT分析方法 企业再造和业务流程再造理论、组织重组理论和有关的信息技术。本文丌创性地将 、【k务流程再造理论应用于政府机关，为税务机关征管模式重组和政府信息化提供了 可借鉴的思路，具有较强的可操作性。 关键词：征管犊犁征管E模式 业务流程再造SWOT分析 税收征管信息系统 ABSTRACTThe ABSTRACT The rapid development of IT is changing our society greatly．The tide of government electronization is outspreading nationwidely THE LAW OF似 COLLECTl0N AND ADMINISTFU汀ION 0F PR C lhat revised recently has stipulated clearly：“The government has designed to equip alI Ievels of tax authorities with modern information technology and reinforce the modernization of the tax collection and administration’s information system．” But the CUrrent style of tax collection and administration has restricted the development of tax informationization． Based on the introduction of the history of Shandong Iocal tax collection and administration pattern and the analysis and evaluation of the present model．this paper proposed the E modeI as the strategic choice of Shandong local tax collection and administration modeI to accelerate the development of the local taxation．That iS，with taxpayer。S report to pay tax jnitiatively as a foundation。based on modern IT and with centralized data as the core．the tax authorities should manage the taxpayers by the area it belongs to。optimize the services。carry out unifinication management to achieve the goaI of tax collection and management’S informationization．professionalization and standardizatiOn Further more．this paper also provided some detailed design and cases．In this paper。some theories such as the theory of tax collection and administration、SWOT analyticaI method、the theory of the reorganization of enterprises and operation flow、the theory of organization recombinati