基于绩效管理的纳税服务问题研究

发布时间：2018-02-28 01:07

本文关键词： 纳税服务绩效管理绩效评价　出处：《广东商学院》2013年硕士论文　论文类型：学位论文

【摘要】：2009年全国税务系统纳税服务工作会议讨论制定了《全国2010-2012年纳税服务工作规划》，该规划中明确提出了细化绩效考评的建议，绩效考评从此在正规文件中出现了，由此可见纳税服务绩效管理受到了重视。其实人们早就用绩效管理的思想来指导纳税服务工作的开展，这使得纳税服务工作快速发展，但是在使税法遵从度进一步提高、纳税成本进一步降低、征纳关系进一步和谐的过程中，纳税服务绩效管理存在不少问题。比如，纳税服务绩效管理体系缺乏、纳税服务绩效考评目标不明确、纳税服务绩效考评方法单一、纳税服务绩效管理认识上存在偏差以及税务部门缺乏纳税服务绩效管理的文化氛围等问题。如何用绩效管理的思想来解决纳税服务问题已非常必要。本文利用绩效管理的思想来研究纳税服务问题，分五个部分进行说明。第一部分，阐述论文的选题意义和选题背景，梳理利用绩效管理思想来研究纳税服务问题的相关研究；第二部分，引进绩效管理理论、新公共管理理论、公共选择理论等基础理论，为利用绩效管理思想来研究纳税服务问题奠定理论基础；第三部分，，探讨了现行纳税服务绩效管理存在的现状、不足和原因等；第四部分，探讨了国外纳税服务绩效管理状况；第五部分，针对现行纳税服务绩效管理存在的问题提出相应的对策建议。
[Abstract]:In 2009, the National tax system tax Service Conference discussed and formulated the National tax Service work Plan 2010-2012, in which the proposal to refine the performance appraisal was clearly put forward, and the performance appraisal appeared in the formal documents. In fact, people have used the idea of performance management to guide the development of tax service, which makes the tax service work develop rapidly, but in order to further improve the degree of compliance with the tax law. There are many problems in tax service performance management, such as the lack of tax service performance management system, the unclear objectives of tax service performance evaluation, the further reduction of tax cost and the further harmony of the tax collection and payment relationship, for example, the lack of tax service performance management system, the lack of tax service performance management system, Tax service performance evaluation method is single, There are some problems in the understanding of tax service performance management and the lack of cultural atmosphere of tax service performance management. It is very necessary to solve the tax service problem with the idea of performance management. This paper uses the idea of performance management to study the problem of tax service, divided into five parts to explain. The first part, describes the significance of the topic and background of the paper, combing the use of performance management to study tax service issues related research; The second part, introduces the performance management theory, the new public management theory, the public choice theory and so on basic theory, for uses the performance management thought to study the tax payment service question to lay the theoretical foundation; the third part, This paper discusses the current situation, deficiency and reasons of the current performance management of tax service; part 4th, discusses the performance management of tax service abroad; part 5th, In view of the existing problems in the performance management of tax service, the corresponding countermeasures and suggestions are put forward.
【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42

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