Z县国家税务局税收征管绩效评价研究

发布时间：2018-06-14 07:42

本文选题：税收征管 + 绩效评价　；参考：《湖南大学》2014年硕士论文

【摘要】：税务机关是国家重要的行政机构，承担着国家税收收入的征收和管理工作，为国家行政工作有序开展、公共产品及时供给提供强有力的经济保障。因此，有效的税收征管工作，对于保证国家的财政收入就显得尤其重要。近年来，由于群众自我权利保护意识的提升，税务机关在税收征管过程中暴露出来的高成本、低效率、少产出等问题越来越引起大家的重视，由此，对税务机关税收征管绩效进行评价就成为一种必然趋势，也是群众监督税务机关工作运行的有力手段。本文选取Z县国税局作为绩效评价对象，通过对Z县国税局目前的税收征管绩效管理现状和评价现状的分析，借鉴国内外学者在绩效评价上的研究和实践，采用科学合理的研究方法对Z县国税局税收征管绩效进行评价，以此弥补国税局以往在税收征管绩效评价方法上的单一和不足。整个绩效评价紧紧围绕税收征管绩效评价的目标，从Z县国税局所处的税收征管环境、国税局本身征管工作的成本-效益性和社会性、Z县税源总量及监控和纳税人的税收遵从度这三个大的方面，站在宏观、中观、微观三个角度，设置了一整套完整的多维度绩效评价指标体系。运用构建的绩效评价指标体系，根据定性与定量分析相结合、可行性和可操作性相结合的原理，在调研获得第一手资料的基础上，利用层次分析法和模糊综合评价法，，对Z县国税局税收征管工作的绩效进行实证评价。Z县国税局税收征管绩效评价结果表明：2012年Z县国税局税收征管绩效相对于2011年来说有所提高。同时构建的绩效评价体系能较好地运用到Z县国税局的实际绩效评价工作中，具有较强的科学性和可操作性。最后，针对Z县国税局税收征管工作中存在的不足给出一些改进建议，为Z县国税局税收征管工作提供一定的实践指导和借鉴意义。
[Abstract]:Tax authority is an important administrative organ of the state, which undertakes the collection and management of national tax revenue, and provides a strong economic guarantee for the orderly development of national administrative work and the timely supply of public goods. Therefore, effective tax collection and management work, to ensure the state's financial revenue is particularly important. In recent years, due to the promotion of the awareness of self-protection of the masses, the problems exposed by the tax authorities in the process of tax collection and administration, such as high cost, low efficiency, low output, and so on, have attracted more and more attention. It is an inevitable trend to evaluate the tax revenue collection and management performance of tax authorities, and it is also a powerful means for the masses to supervise the work of tax authorities. This article selects Z County Internal Revenue Bureau as the performance evaluation object, through the analysis of the current tax collection and management performance management and evaluation status of Z County Internal Revenue Bureau, draw lessons from the domestic and foreign scholars in the performance evaluation research and practice. This paper adopts scientific and reasonable research method to evaluate the performance of tax collection and management in Z county, so as to make up for the single and insufficient evaluation method of tax collection and management performance in the past. The whole performance evaluation closely revolves around the goal of tax collection and management performance evaluation, from the tax collection and management environment of the State tax Administration of Z County, The cost, benefit, and sociality of the tax collection and management work of the IRS itself, the total amount of tax sources and the supervision and control of tax sources and the degree of tax compliance of taxpayers, are from the macro, meso, and micro perspectives. Set up a complete set of multi-dimensional performance evaluation index system. According to the principle of combining qualitative and quantitative analysis, feasibility and maneuverability, the performance evaluation index system is constructed. On the basis of investigating and obtaining firsthand information, AHP and fuzzy comprehensive evaluation method are used. An empirical evaluation of the performance of tax collection and management in Z County Internal Revenue Bureau. The results show that the performance of tax collection and management of Z County Internal Revenue Bureau in 2012 has improved compared with 2011. At the same time, the performance evaluation system can be applied to the actual performance evaluation work of the State Taxation Bureau of Z County, which is scientific and operable. Finally, some suggestions for improving the tax collection and management work of Z County Internal Revenue Bureau are given, which provide some practical guidance and reference significance for the tax collection and management work of Z County Internal Revenue Bureau.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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