資訊管理學報
劉玉玲; 周宣光;
頁: 63-85
日期: 1998/08
摘要: 綜合所得稅的繳納，是每一個國民都應盡的義務，隨著社會經濟的進步，所得資料的成長十分快速，政府每年需投入大量的人力資源與時間進行綜合所得稅的處理核定作業，目前處理程序處理時間太長，延滯了整個作業的完成時效，且納稅義務人對於綜合所得稅申報方式簡化的需求仍未被滿足。由於綜合所得稅與人民、政府的依存關係密切，如果不對現有的綜合所得稅申報處理方式進行全面性的檢討，提出更有效率、更為合理的處理方式，則其作業上的缺失將會隨著資料的成長而日趨嚴重。二十世紀提出的再造工程強調拋棄不合時宜的組織規則、習慣與功能性的思考方式，一切重新開始，使企業在服務、顧客滿意、品質、效率、成本等績效表現上有大幅度的躍進。經過初步的分析，發現惟有通盤檢討現行綜合所得稅的申報處理流程，才能全面改善現行缺失，因此本研究應用再造工程的觀念與理論原則，對我國綜合所得稅申報處理流程作一全盤性的改造，提出一套新的綜合所得稅處理方式『免申報電子納稅』。 『免申報電子納稅』的出發點是以滿足納稅義務人的需求開始，徹底打破了原有的處 理流程與方式，納稅義務人免除每年一次的綜合所得稅結算申報，而由稅務單位根據蒐集到的所得資料，加以彙總後直接核算出應納稅額提供給納稅義務人參考。在新舊流程的績效評估上，顯示出新舊流程之明顯差異與新流程在成本、效率、服務、品質上的改善。再造後的綜合所得稅處理流程與方式完全改變稅務單位作業方式與其與納稅義務人之間的互動，可說是創造全新的享受低成本、高效率的政府服務，並改善政府資訊流向民間的通道及方式。
關鍵字: 綜合所得稅; 再造工程; 電子化政府;;
Abstract: The income tax declaring is an obligation for each citizen, and the number of income tax data is growing very fast due to the economic growth. Every year, the government should put a lot of manpower to deal with the income tax declaring process, but the whole process is still delayed owing to too many steps. Everyone wants the government to simplify the declaring process. If the government doesn't redesign the process, it will have big trouble in the near future. In this process, we use the idea of reengineering to overall review the income tax declaring process, and propose a new way to handle the income tax - electronic tax payment without declaring. The new system provides the information which the government is already in hand to each citizen separately and also help each one to calculate the tax based on his own basic file. The only things taxpayer should do are to update the basic file and confirm the calcu-lated results. Also, we compare the new and old system through cost, efficiency, and service quality, and find the reengineered process can provide a new communication channel between government and taxpayer through electronic networking technology.
瀏覽次數: 7116 下載次數: 46
引用 導入Endnote
頁: 63-85
日期: 1998/08
摘要: 綜合所得稅的繳納，是每一個國民都應盡的義務，隨著社會經濟的進步，所得資料的成長十分快速，政府每年需投入大量的人力資源與時間進行綜合所得稅的處理核定作業，目前處理程序處理時間太長，延滯了整個作業的完成時效，且納稅義務人對於綜合所得稅申報方式簡化的需求仍未被滿足。由於綜合所得稅與人民、政府的依存關係密切，如果不對現有的綜合所得稅申報處理方式進行全面性的檢討，提出更有效率、更為合理的處理方式，則其作業上的缺失將會隨著資料的成長而日趨嚴重。二十世紀提出的再造工程強調拋棄不合時宜的組織規則、習慣與功能性的思考方式，一切重新開始，使企業在服務、顧客滿意、品質、效率、成本等績效表現上有大幅度的躍進。經過初步的分析，發現惟有通盤檢討現行綜合所得稅的申報處理流程，才能全面改善現行缺失，因此本研究應用再造工程的觀念與理論原則，對我國綜合所得稅申報處理流程作一全盤性的改造，提出一套新的綜合所得稅處理方式『免申報電子納稅』。 『免申報電子納稅』的出發點是以滿足納稅義務人的需求開始，徹底打破了原有的處 理流程與方式，納稅義務人免除每年一次的綜合所得稅結算申報，而由稅務單位根據蒐集到的所得資料，加以彙總後直接核算出應納稅額提供給納稅義務人參考。在新舊流程的績效評估上，顯示出新舊流程之明顯差異與新流程在成本、效率、服務、品質上的改善。再造後的綜合所得稅處理流程與方式完全改變稅務單位作業方式與其與納稅義務人之間的互動，可說是創造全新的享受低成本、高效率的政府服務，並改善政府資訊流向民間的通道及方式。
關鍵字: 綜合所得稅; 再造工程; 電子化政府;;
The Study of Reengineering the Income Tax Declaring Process
Abstract: The income tax declaring is an obligation for each citizen, and the number of income tax data is growing very fast due to the economic growth. Every year, the government should put a lot of manpower to deal with the income tax declaring process, but the whole process is still delayed owing to too many steps. Everyone wants the government to simplify the declaring process. If the government doesn't redesign the process, it will have big trouble in the near future. In this process, we use the idea of reengineering to overall review the income tax declaring process, and propose a new way to handle the income tax - electronic tax payment without declaring. The new system provides the information which the government is already in hand to each citizen separately and also help each one to calculate the tax based on his own basic file. The only things taxpayer should do are to update the basic file and confirm the calcu-lated results. Also, we compare the new and old system through cost, efficiency, and service quality, and find the reengineered process can provide a new communication channel between government and taxpayer through electronic networking technology.
瀏覽次數: 7116 下載次數: 46
引用 導入Endnote