郴州市地税稽查系统绩效考核有效性研究

发布时间：2018-03-26 12:31

本文选题：地税稽查　切入点：绩效考核有效性　出处：《湖南大学》2013年硕士论文

【摘要】：地税稽查是地税系统保证税收征收总量、数量、质量“三量”的最后一道防线，其重要地位日益凸显。因为地税稽查关系到地税机关对纳税人、扣缴义务人纳税义务履行相关的检查、稽核等一系列处理工作的总称。如果地税稽查能发挥好职能作用，有助于推进依法治税、完善税收征管、处置违法行为、维护政府权威、保证税收收入、促进经济发展等等。地税稽查系统绩效评估是保证职能发挥的必要手段。价值取向是绩效考核制度的思想基础，也是地税稽查系统绩效评估的重中之重。鉴于此，本文基于科学发展的价值取向对稽查系统绩效考核体系的有效性进行研究。首先，对比分析新公共管理理论和新公共服务理论在政府绩效考核中的应用，提出科学发展观才是最适应政府绩效考核的理论基础，，并分析科学发展观蕴含的发展观理论、以人为本理论、系统理论。接着，结合郴州市地税绩效考核体系现状，依据科学发展观构建了郴州市地税绩效考核有效性指标体系。然后，利用模糊综合评价模型对郴州市地税绩效考核有效性进行了评价，并分析了郴州市地税绩效考核有效性存在的问题及原因，发现“人本”思想偏离、绩效考核导向性陷入误区、绩效考核缺乏系统性是制约郴州市地税绩效考核有效性的关键因素。最后，针对郴州市地税绩效考核体系存在的问题，从完善目前的绩效考核指标体系、建立切实可行的保障机制、绩效考核结果的反馈及运用这三方面提出了提升对策。
[Abstract]:Local tax inspection is the last line of defense to ensure the total amount, quantity and quality of tax collection in the local tax system, and its important position is increasingly prominent. Because the local tax inspection is related to the local tax authorities to taxpayers, The general name of a series of handling work related to the tax obligations of withholding agents, such as inspection and auditing. If local tax inspection can play a good role in the administration of taxes according to law, it is helpful to improve tax collection and management, to deal with illegal acts, and to safeguard the authority of the government. The performance evaluation of the local tax inspection system is the necessary means to ensure the function. The value orientation is the ideological basis of the performance appraisal system, and it is also the most important part of the performance evaluation of the local tax inspection system. In view of this, based on the value orientation of scientific development, this paper studies the effectiveness of the performance appraisal system of the audit system. Firstly, the application of the new public management theory and the new public service theory in the government performance appraisal is compared and analyzed. This paper puts forward that the scientific development view is the most suitable theoretical basis for government performance appraisal, and analyzes the development concept theory, people-oriented theory and system theory contained in the scientific development view. Then, combining with the present situation of Chenzhou City's land tax performance appraisal system, the author puts forward the following conclusions: 1. According to the concept of scientific development, this paper constructs the effectiveness index system of Chenzhou land tax performance appraisal, and then evaluates the effectiveness of Chenzhou land tax performance appraisal by using fuzzy comprehensive evaluation model. The paper also analyzes the problems and causes of the effectiveness of the performance appraisal of the local tax in Chenzhou, and finds that the "people-oriented" thought deviates, and the performance appraisal orientation falls into a misunderstanding. The lack of systematicness of performance appraisal is the key factor that restricts the effectiveness of Chenzhou local tax performance appraisal. Finally, aiming at the problems existing in Chenzhou land tax performance appraisal system, we improve the current performance appraisal index system. This paper puts forward the countermeasures of improving the performance appraisal results from the following three aspects: establishing feasible guarantee mechanism, feedback and application of performance appraisal results.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;D630

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