在高度工業化後的新局面,所有生產型態均處於轉化階段。當我國受鄰國的挑戰下已逐漸失去原有優勢時,政府機器是須建立起更具彈性,並能適應「後福特」時期的組織型態,深化以知識為基礎的公務競爭力,以創意思考為核心來解構原公共服務僵硬的思考模式。本文的內容係利用企業經營思維諸如:價值鏈、微笑曲線,發展出稅務行政創意新思維,並以美國內地稅局所稱「內地稅局再造」所建立的稅務行政改革理念及其行政措施,結合我國稅捐稽徵處為配合電子化政府,推動稅務自動化,執行稅務主機汰換暨應用系統轉置計畫,發展出我國行政機構之行政創新觀念與創新措施,以提升民眾對服務品質的滿意度。
After a dramatic change in the style of production, the organization either in the private sector or public sector is undergoing significant changes to meet the demand of the future. Under this situation, it is really an issue to explore that the Taiwan government should become a flexible and competitive organization and highlight the knowledge competition in order to compete with other countries. The purpose of this creation research paper is trying to use the concepts of ”value chain” and ”smiling curve” that used in running business, and the concepts of ”reinvention of IRS” and ”Tax-system modernization of local tax office” that contemplated in Taiwan to develop the innovation concepts and create a new service program in running tax administration to upgrade the satisfaction of service quality from taxpayers.