In this paper, an implicit scheme (also called the θ method) was proposed for the Lattice Bhatager-Gross-Krook (LBGK) model simulating incompressible flows. The new parameter θ made the model more flexible. Through the Chapman-Enskog procedure the impressible Navie-Stokes equations could be recovered with the coupled kinetic viscosity. Boundary conditions were treated briefly and it kept the numerical accuracy of the Lattice Boltzmann Method (LBM). The two-dimensional Poiseuille flow was simulated with different values of the parameters. It is found that the numerical accuracy and stability of the implicit scheme can be improved if some adaptable parameters are chosen.