智慧税务评价体系构建与实证研究

发布时间：2018-06-26 10:11

本文选题：智慧税务 + 电子政务　；参考：《广东财经大学学报》2017年03期

【摘要】："智慧税务"体现国家"互联网+"行动计划在税收领域实施的落实,把互联网的创新成果与税务工作深度融合,利用人类智慧拓展电子税务新生态,实现税务现代化治理。"智慧税务"由"人脑"与"电脑"高度有机整合而组成复杂的系统工程,具备智能化、人性化、感知化等特征。建立科学的智慧税务评价指标体系,将有效促进智慧税务的建设进程,提升税收征管水平和效率。依据平衡计分卡绩效评价原理,结合Delphi专家咨询法和层次分析法,确定智慧税务评价的一、二、三级指标并构建评价模型,通过对各级指标赋予不同权重,能够对特定税局智慧税务程度进行评价。智慧税务评价指标体系在实际应用过程中还要根据网络新技术的引入,对各级指标及其权重做动态调整。
[Abstract]:"Smart tax" embodies the implementation of the national "Internet" action plan in the field of taxation, integrates the innovative achievements of the Internet with the tax work, and uses human wisdom to expand the new ecology of electronic taxation and to realize the modernization of tax administration. " The intelligent tax system consists of "human brain" and "computer", which has the characteristics of intelligence, humanization, perception and so on. The establishment of a scientific and intelligent tax evaluation index system will effectively promote the construction process of intelligent taxation and improve the level and efficiency of tax collection and management. According to the principle of performance evaluation of balanced scorecard, combining Delphi expert consultation method and AHP method, the first, second and third grade indexes of intelligent tax evaluation are determined and the evaluation model is constructed. Be able to evaluate the intelligence of a particular tax bureau. According to the introduction of new network technology, the intelligent tax evaluation index system should dynamically adjust the indexes and their weights in the process of practical application.
【作者单位】：广东省地方税务局科研所;广东财经大学财税学院;
【分类号】：F812.42

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