摘要
I
XC 国税办税服务厅效率提升研究
——基于流程再造理论
中文摘要
随着社会经济的发展，持续优化纳税服务已成为现代税收征管发展的新趋势，而
办税服务大厅作为直接面向纳税人的窗口，代表着税务局的形象。因此，如何提高办
税服务厅的效率，从而有效解决目前办税服务厅人少事多，税企矛盾突出等问题，显
得尤为紧迫且重要

本文试图通过流程再造来合理分配办税服务厅的人力资源，改善办税服务厅的运
作过程，从而提升办税服务厅当前的工作效率。论文首先从理论上对流程再造的概念
及相关理论进行阐述，接着运用案例研究法，选择 XC 国税办税服务厅作为研究对象
进行效率提升的研究。通过对 XC 国税办税服务厅运行状况和存在问题的分析，总结
其效率不高的原因，根据分析结果提出通过流程再造提升效率，并设计效率提升的具
体方案。最后对办税服务厅目前所处的改造阶段和成效进行分析，并对其下一步的效
率提升提出建议

XC 国税办税服务厅是按照纳服规范建立的标准办税服务厅，其所面临的效率问
题在江苏尤其是苏南地区相当典型。本文以流程再造理论为指导，结合 XC 国税办税
服务厅的实际情况，提出了优化办税流程、整合资源要素、拓展办税渠道，控制涉税
风险的设计思路，旨在提升 XC 国税办税服务厅的效率，为其他地区的办税服务厅进
行效率提升提供思路和参考

关键词：办税服务厅；效率；流程再造
作 者：朱 洁
指导老师：张方华英文摘要 XC 国税办税服务厅效率提升研究
II
Research on the efficiency improvement of XC Tax
Service Hall
——Based on process reengineering theory
Abstract
With the development of social economy, continuous optimization of tax services has
become a new trend of the development of modern tax collection and management, and tax
service hall as a window directly to the taxpayer, representing the image of the Inland
Revenue Department. Therefore, how to improve the efficiency of tax services hall, so as
to effectively solve the problems of current tax service, is particularly urgent and important.
The problems may concern to the contradictions of too heavy work with limited human
resources and other issues.
This paper attempts to rationally allocate the human resources of the tax services hall
through the process reengineering and improve the operation process of the tax services
hall to improve its current efficiency. Firstly, the concept of process reengineering and its
related theories are discussed theoretically. Then, the case study method is used to select
the XC Tax Service Hall as the research object to study the efficiency improvement. Based
on the analysis of the status quo and problems of the XC Tax Service Hall, the reasons for
the inefficiency are summarized. According to the analysis results, the specific scheme of
the process reengineering is proposed. Finally, the taxation service department is currently
in the transformation stage and the effectiveness of the analysis, and its next step in the
process of making recommendations.
XC Tax Service Hall is a standard office in accordance with the standard to establish
the Office of Tax Services, the efficiency of its problems in Jiangsu, especially in southern
Jiangsu region is quite typical. Based on the theory of process reengineering and the actual
situation of XC Tax Service Hall, this paper puts forward the design idea of optimizing the
tax process, integrating the resource elements, expanding the tax channel and controlling
the tax risk, aiming to enhancing the efficiency of XC Tax Service Hall, providing the
ideas and references to other districts.XC 国税办税服务厅效率提升研究 英文摘要
III
Key words: tax service hall；efficiency；process reengineering
Written by Zhu Jie
Supervised by Zhang Fanghua目 录
第 1 章 绪论 ··1
1.1 研究背景 1
1.2 研究的意义和目的 1
1.3 研究的思路、方法与框架 2
1.3.1 研究思路·2
1.3.2 研究方法·2
1.3.3 文章框架 ·2
1.4 本文的创新点·4
第 2 章 相关理论与文献综述 ··5
2.1 相关理论 5
2.1.1 流程再造理论·5
2.1.2 人力资源配置理论·7
2.1.3 X-效率理论 ·7
2.2 文献回顾 8
2.2.1 对纳税服务的研究··8
2.2.3 对流程再造的研究·9
2.3 文献评述 · 11
第 3 章 XC 国税办税服务厅运行状况、存在问题及成因分析 ·12
3.1 XC 国税办税服务厅运行状况12
3.1.1 XC 国税办税服务厅职责范围及科室划分· 12
3.1.2 XC 国税办税服务厅业务流程· 12
3.1.3 XC 国税办税服务厅运行状况· 12
3.2 XC 国税办税服务厅存在的主要问题13
3.2.1 业务量上升·· 13
3.2.2 办税时间过久·· 15
3.2.3 设置不合理·· 173.2.4 差错率上升·· 18
3.3 成因分析 · 19
3.3.1 “营改增”及“金三”上线造成的效率降低 ·· 19
3.3.2 实际可使用的人手不足影响效率 ·· 21
3.3.3 历史原因造成科室业务设置不合理 ·· 23
3.3.4 职责履行不到位造成效率不高，差错不断 ·· 23
第 4 章 基于流程再造的 XC 国税办税服务厅效率提升方案设计 25
4.1 效率提升方案目标 · 25
4.2 设计思路和原则 · 25
4.2.1 总体思路·· 25
4.2.2 设计原则·· 25
4.3 效率提升方案的具体设计 · 27
4.3.1 优化办税流程·· 27
4.3.2 科室职能调整·· 30
4.3.3 前后台分离·· 31
4.3.4 人员调整·· 33
4.3.5 拓宽办税渠道·· 35
4.3.6
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