| Summary: | 碩士 === 逢甲大學 === 土地管理學系 === 104 === Abstract
To achieve the goal of e-government to offer innovative and convenient service, the government provides web land value increment tax declaration. As the network coverage of land value increment tax declaration becomes higher significantly, the number of the“checking case”also increases a lot, which leads the collection authority to invest more manpower.
In the moment that the government is actively promoting land value increment tax web declaration, however, the convenient and timely practice that can save the time of in-person declaration generates new unreasonable situations. A typical one is that after applicants use the natural person certificate to finish web declaration and acquire land tax payment certificate issued by the tax collection authority, they still need to send “application and related file”to the tax authorities by mail or in-person, such that the tax staff can check the document again. That is, the tax collection authority ironically needs to put more manpower to check and more space to store the documents in the age of web declaration.
This thesis, based on the research of process improvement of web declaration, aims to solve the unreasonable situation. It adopts two dimensions in the problem diagnosis of declaration process and applies four strategies of administration process improvement. After literature review, questionnaire survey, statistic analysis and discussion, this thesis finally gets conclusion that proposes three practices: free from delivery of declarations to the tax authorities to check again, returning of inspection of original contract book to the land administrative office, and simplification of a portion of signature. These practices can increase declaration efficiency, pursue administration effectiveness and decrease collection cost.
Keywords: electronic government, land value increment tax, tax reform, web declaration.
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