基于平衡计分卡的乌海地税纳税服务绩效评价指标体系构建

发布时间：2018-07-31 11:12

【摘要】：党的十八大报告中提出，要建设职能科学、结构优化、廉洁高效、人民满意的服务型政府。加强纳税服务是服务型税务机关建设的内在要求，事关税务形象，事关税收发展。纳税服务工作与税收管理工作是税收征管的双核心，二者相辅相成,始终贯穿于税收工作的全过程。当下,改进和优化纳税服务是税务部门的重要职责,也是税务部门促进经济发展方式转变的重要工作内容。2011年国家税务总局制定的《十二五时期纳税服务工作发展规划》提出通过完善优化绩效考评指标体系，全面推进绩效考评，持续改进纳税服务，为税务机关全面提高纳税服务工作效能提供监督保障。纳税服务绩效评价是税务部门按照一定的纳税服务绩效评价指标，对纳税服务过程中的各项工作进行评价，客观反映纳税服务绩效，从而形成一套科学合理、规范、系统的体系。绩效评价工作，在我国政府部门中尚处在摸索开展的初级阶段，，税务部门目前尚无比较系统、完善的评价体系。要切实提高纳税服务工作效能，就必须全面推进绩效考评。为此，建立一套科学合理、且具有普遍适用性的纳税服务绩效评价指标体系势在必行。本文通过结合当前国内外纳税服务绩效管理研究的现状，分析乌海地税纳税服务绩效评价的现状与问题，试图运用平衡计分卡的四个维度从纳税人、内部管理流程、学习与发展、财务四个维度，探索建立一套科学、完整、系统的纳税服务绩效评价指标体系，从而指导乌海地税纳税服务绩效评价的组织实施，使本单位绩效考评工作科学化、规范化、系统化，使之符合纳税服务工作发展的要求，并为内蒙古地税系统内兄弟分局纳税绩效管理的改进提供一些有益的借鉴。
[Abstract]:In the report of the 18th National Congress of the CPC, it is proposed to build a service-oriented government with scientific functions, optimized structure, clean and efficient, and satisfactory people. Strengthening the tax service is the internal requirement of the construction of the service tax authority, which is related to the tax image and the development of the tax revenue. Tax service and tax administration are the core of tax collection and management. They complement each other and run through the whole process of tax collection. At the moment, improving and optimizing tax services is an important duty of the tax authorities. In 2011, the State Administration of Taxation formulated the "Twelfth Five-Year Plan for the Development of Taxation Services", which proposed to improve the performance appraisal index system and promote the performance appraisal in an all-round way. To continuously improve tax service and provide supervision and guarantee for tax authorities to improve the efficiency of tax service. Tax service performance evaluation is a set of scientific, reasonable and standardized tax service performance evaluation, which is based on certain tax service performance evaluation index, and objectively reflects tax service performance. The system of systems The work of performance evaluation is still in the initial stage of development in government departments of our country, and there is no systematic and perfect evaluation system in tax departments at present. In order to effectively improve the efficiency of tax service, we must comprehensively promote performance evaluation. Therefore, it is imperative to establish a set of scientific and reasonable tax service performance evaluation index system. By analyzing the current situation and problems of performance evaluation of tax service in Wuhai, this paper tries to use the four dimensions of balanced Scorecard to analyze the internal management process of taxpayers and internal management. Study and development, finance four dimensions, explore to establish a set of scientific, complete, systematic tax service performance evaluation index system, so as to guide the organization and implementation of Wuhai tax service performance evaluation, so that the unit performance evaluation work scientific, It is standardized and systematized to meet the requirements of the development of tax service, and provides some useful reference for the improvement of tax performance management in Inner Mongolia local tax system.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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