基层税务机关工作考核评价体系研究

发布时间：2018-05-20 05:54

本文选题：税务绩效 + 考核评价　；参考：《云南财经大学》2015年硕士论文

【摘要】：改革开放30多年以来,我国经济社会取得迅猛发展的良好成效,税收作为经济的晴雨表也显现出不凡的表现,随着近年国家经济社会逐渐步入新常态的发展态势,局部地区经济增速放缓,甚至出现下行趋势,税收收入规模下降,进而导致因财政收支压力加大、各界对税收认知程度不一和缺乏立体全息式的考核评价机制等因素,使得本应作用于区域宏观经济和发挥财政职能的基层税务机关倍感压力重重,主要表现在对基层税务机关的考核评价缺乏横、纵向比对标准,简单方式下的考核评价所得出的结果应用致使组织缺乏长远的目标规划,追求短期效益而导致沉没成本增加,社会资源严重浪费,税法执行刚性不同程度受损,社会满意度不高,这些现象势必会成为制约公共税务良性发展和国民经济良好运行的重要因素,在税务机关内部绩效管理渐趋完善的情况下,针对基层税务机关建立起科学有效的考核评价体系显得尤为紧迫和必要。本文以F县国家税务局为例,通过大量走访调查,深入研究该局近三年来社会综合评议评价情况,包括考核评价主体的组成、方式的采用和结果的应用等方面,分析在当前考核评价做法作用下对该局实际工作所产生的影响,针对主体广泛性缺失、标准缺乏客观性和专业性、考评信息不对称、基层税务机关面临话语困境等问题,提出对基层税务机关应当建立起专业、相适、科学的考核评价体系,运用公共管理部门共属考评指标和专属考评指标相结合的指标体系,充分发挥考核评价的约束和导向功能,促使基层税务机关各项工作健康良性可持续发展,进而为税收职能作用的体现提供基础保障。本文旨在阐明,建立和完善基层税务机关工作考核评价体系,事关法制支持、税法遵从和信息对称等外在环境支撑,需要构筑共性与个性的考核评价指标体系,确定科学合理的指标权重,引入独立、专业的第三方评价机构,制定并执行考核评价结果应用保障制度,才可以作为评判基层税务机关税务管理水平和运行效率的重要依据。只有通过科学的考核评价才能促进基层税务机关职能得以规范体现,才能为公民提供更加优质的公共税务产品和涉税服务。
[Abstract]:Since the reform and opening up for more than 30 years, China's economy and society have achieved good results of rapid development. Tax, as a barometer of the economy, has also shown remarkable performance. With the development of the national economy and society gradually entering the new normal in recent years, In some areas, the economic growth rate has slowed down, even a downward trend has appeared, and the scale of tax revenue has declined. As a result of the increased pressure on fiscal revenue and expenditure, various circles have different degrees of understanding of taxation and lack of a three-dimensional holographic examination and evaluation mechanism, and so on. That makes the grass-roots tax authorities, which should be acting on the regional macroeconomic and exerting the financial functions, feel a great deal of pressure, mainly because of the lack of horizontal and vertical comparison standards for the assessment and evaluation of the grass-roots tax authorities. The application of the results obtained from the assessment and evaluation under the simple mode leads to the lack of long-term objective planning of the organization, the pursuit of short-term benefits and the increase of sunk costs, the serious waste of social resources, and the damage to different degrees of the rigidity of the implementation of the tax law. Social satisfaction is not high, these phenomena are bound to become an important factor that restricts the benign development of public taxation and the good operation of the national economy. Under the circumstances of the gradual improvement of the internal performance management of tax authorities, It is particularly urgent and necessary to establish a scientific and effective assessment system for the basic tax authorities. Taking the State Taxation Bureau of F County as an example, through a large number of visits and investigations, this paper makes a thorough study of the situation of comprehensive social evaluation and evaluation of the Bureau in the past three years, including the composition of the main body of assessment, the adoption of methods and the application of results, etc. This paper analyzes the influence on the actual work of the Bureau under the action of the current assessment and evaluation practice, aiming at the lack of universality of the main body, the lack of objectivity and professionalism of the standard, the asymmetry of the evaluation information, the dilemma of the discourse of the grass-roots tax authorities, and so on. It is proposed that a professional, appropriate and scientific assessment system should be established for the tax authorities at the grass-roots level, and that the public administration departments should make full use of the index system which is the combination of the evaluation index and the exclusive evaluation index, and give full play to the restriction and guidance function of the assessment and evaluation. To promote the healthy and sustainable development of the work of the grassroots tax authorities, and then to provide the basic protection for the function of tax revenue. The purpose of this paper is to clarify that the establishment and improvement of the evaluation system for the work of the tax authorities at the grass-roots level is related to the support of the legal system, compliance of the tax law and symmetry of information, and so on, so it is necessary to construct a common and unique evaluation index system. The scientific and reasonable index weight, the introduction of independent and professional third-party evaluation institutions, and the establishment and implementation of the evaluation results application security system can be regarded as an important basis for judging the tax administration level and operational efficiency of the grass-roots tax authorities. Only through scientific assessment and evaluation can the functions of the grass-roots tax authorities be standardized and the citizens be provided with more high-quality public tax products and tax-related services.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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