我国纳税服务绩效评估研究

发布时间：2018-06-28 15:06

本文选题：纳税服务 + 绩效评估　；参考：《河北经贸大学》2014年硕士论文

【摘要】：随着新公共管理理论的兴起，以顾客导向、奉行顾客至上全新价值理念为核心的公共管理在许多国家掀起浪潮，他们逐步从重视效率转向重视顾客满意度。为顺应时代潮流，我国的税务机关不断摸索研究适合我国国情的纳税服务，努力提升自己的纳税服务水平。在我国，纳税服务历经萌芽、起步和发展三个阶段，税务机关为纳税服务的改进和完善做出了很大的努力、很多的工作，并取得了明显的进展，在社会上树立了良好的税务新形象。然而，相比其他发达国家效果显著的纳税服务工作，现阶段我国的纳税服务工作还存在一些问题，，例如科学合理的纳税服务绩效评估体系尚未建立，使得纳税服务水平的快速提升受到一定的限制。本文通过对我国现阶段纳税服务绩效评估存在的问题进行分析，并借鉴美国、澳大利亚和加拿大等国外国家的纳税服务绩效评估的先进之处，在此基础上结合平衡计分卡和绩效棱柱这两种绩效管理模式，设计出一套纳我国税服务绩效评估的体系，可以为税务机关以后开展纳税服务绩效评估提供一定的借鉴。本文采用了文献阅读法、比较分析法和例证分析法。首先，通过阅读大量的文献来了解我国税务机关纳税服务绩效评估的现状和存在的问题，并就问题分析了产生的原因；其次，通过研究美国、加拿大、澳大利亚国家的纳税服务绩效评估方式方法，找出国外纳税服务绩效评估做的好的方面，从中找出我国纳税服务绩效评估改进和完善的空间和方向；最后，在平衡计分卡和绩效棱柱的基础上设计了我国纳税服务绩效评估的评估体系。本文主要的研究结果如下：目前我国的纳税服务绩效评估的发展比较落后，一方面，完善的纳税服务绩效评估的体系还没有形成，另一方面，纳税服务绩效评估已有指标的设计不合理，例如指标的设计不符合具体、全面、可衡量等原则。通过对国内外纳税服务绩效评估的比较研究发现，我国税务机关纳税服务绩效评估在评估体系的建立和指标的设计方面与国外存在一定的差距，所以，为提高我国税务机关为纳税人服务的水平，税务机关需要从构建绩效评估体系、完善绩效评估指标两方面下手来完善纳税服务绩效评估。纳税服务绩效评估工作的开展还需要时刻把握绩效评估全过程中的一些注意事项，只有这样，才能保证我国纳税服务绩效评估能比较顺利地推进，才能实现提高我国税务机关的纳税服务质量的目的。本文主要的研究结论是基于我国税务机关为纳税人提供的纳税服务进行绩效评估的相关问题进行分析，借助平衡计分卡和绩效棱柱两种绩效评估方法，从评估目标、评估主体、评估客体、评估指标以及评估结果五个方面设计了我国的纳税服务绩效评估的体系，其中评估指标涉及了税收计划完成率、纳税成本率、税务登记率、纳税申报率、规定期限办结率、办税流程简单便捷等，最后在推进纳税服务绩效评估组织实施的过程中需时刻把握绩效评估的一些注意点，保证我国纳税服务绩效评估沿着既定程序顺利开展，最终达到纳税服务绩效评估的目标。
[Abstract]:With the rise of the new public management theory, the public management, which is based on customer orientation, and pursues the new value concept of customer first, has set off a wave in many countries. They gradually shift from efficiency to customer satisfaction. In order to comply with the trend of the times, the tax authorities of our country continue to explore the tax service suitable for the national conditions of our country. Improve your tax service level.
In China, tax service has gone through the three stages of germination, start and development. The tax authorities have made great efforts for the improvement and improvement of the tax service. Many work has made obvious progress and has set up a good new tax image in society. However, it is compared to the present stage of tax service in the developed countries. There are still some problems in our tax service work. For example, the scientific and reasonable performance evaluation system of tax service has not been established, which makes the rapid promotion of the tax service level limited. This paper analyzes the existing problems of tax service performance evaluation in our country at the present stage, and uses the reference of the United States, Australia and Canada as reference. On the basis of the two performance management models of the Balanced Scorecard and the performance prism, a set of system for evaluating the performance of the tax service is designed, which can provide some reference for the tax authorities to carry out the tax service performance evaluation.
This paper adopts the literature reading method, comparative analysis method and example analysis method. First, through reading a large number of documents to understand the status and existing problems of tax service performance evaluation of tax authorities in China, and analyze the causes of the problems. Secondly, through the study of the performance evaluation of tax service in the United States, Canada and Australia. In this way, we find out the good aspects of the performance evaluation of foreign tax service, and find out the space and direction of improving and improving the performance evaluation of our tax service. Finally, based on the Balanced Scorecard and the performance prism, the evaluation system of tax service performance evaluation is designed.
The main results of this paper are as follows: at present, the development of tax service performance evaluation is relatively backward in our country. On the one hand, the perfect system of evaluating the performance of tax service has not yet been formed. On the other hand, the design of the existing indicators of tax service performance evaluation is not reasonable, for example, the design of the index is not in accordance with the specific, comprehensive, and measurable principles. After a comparative study on the performance evaluation of tax service at home and abroad, it is found that there is a certain gap between the tax service performance evaluation of our tax authorities and the design of the indicators. Therefore, in order to improve the level of the tax service for the taxpayers in China, the tax authorities need to build a performance evaluation system and improve the performance of the tax service. The performance evaluation of tax service is perfected in two aspects. The performance evaluation of tax service needs to be grasped in the whole process of performance evaluation. Only in this way can the performance evaluation of tax service in our country be promoted smoothly and the tax service of tax authorities in China can be improved. The purpose of the quality of affairs.
The main conclusion of this paper is based on the analysis of the related problems of performance evaluation of tax service provided by tax authorities in China. With the help of two performance evaluation methods, the Balanced Scorecard and the performance prism, we designed the five aspects of the evaluation target, the evaluation subject, the evaluation object, the evaluation index and the evaluation result. Tax service performance evaluation system, in which the evaluation index involves the completion rate of tax planning, the rate of tax cost, the rate of tax registration, the rate of tax declaration, the rate of setting the deadline, the simple and convenient process of running the tax, and at the end of the process of carrying out the performance evaluation organization of the tax service, we should always grasp some points of attention of the performance evaluation and guarantee our country. The performance evaluation of tax service is carried out smoothly along the established procedures, and ultimately achieves the goal of tax service performance evaluation.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】