財政乃庶政之母，賦稅為我國歲入主要來源，93年度全國賦稅收入為1兆3,873億元，佔我國各級政府歲入1兆9,716億元70.3%。近幾年經濟發展蓬勃迅速，然而賦稅收入並未同步成長，佔各級政府收入比重逐年下降，從1990年代前期的77.6%，下降至2004年度的70.3%，降幅達7.3%。各級政府財政困難日益嚴重，債務餘額累積已超過3兆元，為達成賦稅收入目標，於加強稽徵及查緝逃漏以增進財源時，忽視民眾的觀感，導致民眾對稅務的滿意度不高。賦稅資訊系統乃落實相關稅政之主要工具，如何以民眾觀點整合再造，有效提升稽徵機關行政效率、便民服務及租稅公平等三項目標，實為當今財稅政策之重要課題及挑戰。

建構高效能的「電子化政府」（electronic government），已成為各國政府提升競爭力及永續發展之重要策略，而民眾為電子化政府發展經營之重點。本研究嘗試以民眾觀點出發運用再造工程理論，並採用系統分析法從賦稅資訊資源暨稅政演進面，以及申報前、申報及申報後行政程序面分析問題。並以推動方向(Directions)、推動策略芻議(Planning)、推動方案(Actions)及推動績效評估(Evaluations)等四個步驟，循序探討我國賦稅資訊系統整合再造之關鍵與步驟。

本研究發現，系統依稅目及功能別開發建置，造成內部各基本資料散落各處及功能孤島產生，以及長久以來採申報制彌補課稅資料收集不足及組織專業分工，未建立跨單位的水平與垂直整合，導致重複建檔及民眾往返各機關申辦之社會成本等問題。在資訊時代中，未來趨勢賦稅徵收不是依靠民眾誠實申報，而是跨單位建立課稅資料分享與流程共享平台。該資訊服務平台，亦是我國電子化政府未來競爭力之來源。本研究提出課稅資料收集流程共享平台、免申報制及一站式服務等多項整合再造項目，涉及的層面廣泛複雜，由於政府機關不同於一般企業宜以穩健經營作法，採分階段漸進的實施。期望再造整合後之我國賦稅資訊系統，能贏得民眾的尊重與信賴，讓民眾簡易及心悅誠服地納稅。

As the major finance source, tax revenue is a significant factor affecting the government polices at all levels. In spite of recent years’ robust economic growth, the share of tax collections to the overall government income is ever declining. In 2004, tax revenue totaled NT$1.3873 trillion, representing 70.3 % of the same year’s overall government revenues of NT$1.9716 trillion; which was down 7.3 percent from the previous year. With its deteriorating fiscal outlook, the government now has a deficit of NT$ 3 trillion.
With attempts to turn this around, government agencies are making ways to reinforce tax collections and stop tax evasions, which, if executed improperly, often fuel taxpayers’ dissatisfaction with the current system. The taxation information system is a tax policy-implementing tool. Therefore, how to reengineer and integrate this system with taxpayers’ interests and how to ensure administrative efficiency, service convenience and fair taxation are all important challenges facing the current taxation policy.

Building a high efficiency e-Government has become the important strategy for all countries to raise competitiveness and pursue sustainable Development. Since ‘people’ is the focal point of e-Government development, this research attempts to apply the reengineering theory with great regards for taxpayers’ benefits. System analysis are conducted in two directions: information resources and taxation policy; administrative procedures of pre-filing, filing, post-filing are evaluated; and the four key steps of System Integration and Reengineering for Taxation Information: Directions, Planning, Actions, and Evaluations are probed.

This research discovers that the existing tax system operated by category and function causes data scattered around and functions isolated with each other. Other problems include: relying on self-declaration to compensate the insufficiency of tax data collection; lacking a common platform for inter-agency integration to avoid duplicate filing; and high cost for the taxpayers to file tax returns in a tax agency.
In today’s information age, a new trend is that taxation will not depend on people filing honestly, but on an integrated platform allowing data and procedure sharing. This paper proposes a taxation data collection /sharing platform that requires no declaration and provides one stop services etc. We recommend the government adopt a steady and progressive approach in tax reform and expect the new taxation information system can not only gain taxpayers’ respect and confidence, but also let them pay taxes honestly and easily.

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