國家發展委員會自2015年起推動「全面推廣政府服務流程改造」，著重與民眾切身相關的業務，運用資訊科技，全面檢討行政流程，並朝向跨機關合作，以達簡化行政流程，創造更便捷、有效能的服務品質。 「土地繼承」，是財產權利移轉的一種型式。財產權利的移轉，牽涉跨機關審核相關權利及義務。在取得權利前，需完成應盡的義務。繼承土地必須先向國稅稽徵機關申報遺產稅，後向土地所在地之地方稅稽徵機關辦理地價稅查欠作業，最終向土地所在地之地政事務所辦理移轉登記。辦理過程中，仰賴民眾以紙本型式，向各行政機關傳遞土地資料，並臨櫃辦理繼承程序，相當耗費民眾及行政機關的時間及人力資源。 本論文藉由探討電子化政府─從便民服務角度檢討、政府服務流程改造及相關法律文獻等，作為研究基礎。探討現行流程機關面臨問題及預測未來問題。以導入資訊科技及統一溝通媒介，達成縮短地價稅查欠作業，並協助精簡國稅稽徵機關及地政事務所行政流程。藉由流程改善，縮短民眾為辦理繼承，所耗費成本及時間。透過降低接觸點、進而提升服務滿意度。 ;The National Development Council of the Executive Yuan has been stressing on the “Fully promote the transformation of government service processes” program since 2015, in order to create a more convenient and effective civil service. The policy includes: focusing on functions closely relating to the people; exploiting information technology; comprehensively reviewing administrative processes and working towards cross-agency collaborations to streamline administrative processes. “Land Inheritance Registration” is a key function in transfer of property rights. The process involves reviews in multiple agencies related to respective rights and obligations. There are various steps to accomplish land inheritance. First, one has to declare the Estate Tax to the National Tax Administration, Ministry of Finance. Second, he/she has to then apply for Land Value Tax arrears verification at all the local Tax Collection Agencies where the properties are located, to ensure no outstanding tax relating to these properties. The third is to register with the Land Administration Office where the properties are located, with the paper works collected from the first two steps. The current procedure relies on issuance or paper certificates by various government agencies, and transfer of these papers by the applicant from counter to counter, at various locations. It consumes time and human resources for both applicants and the agencies. Based on various e-Government and service process transformation concepts, in addition to exploiting the opportunities brought by modern technologies, this study attempts to look into the bottlenecks of the current process, and proposal a set of solutions. The proposal is expected to reduce service contact points, streamline the administrative processes of the National Tax Administration and Land Administrations, as well as the people. Feasibility study reveals that it might result in significant time savings, improved service quality and user satisfaction.
