This paper takes the e -tax at Dalian D evelopment Zone as background,which has been running suc-cessfully.It analyzes the traditio nal tax paying way and its shortcomin gs.Taking the limits on the current l aw,INTRANET technology and security fa ctor into consideration it presents e -tax flow and its enforcement regul ation which resolves the related law and se curity concerns during the Business Process Reengineering(BPR)and will gain some experience for establishi ng e -government ,especially e -tax b ureau.