借鉴美国经验提高纳税服务绩效评估质量（Improving the quality of tax service performance by using American experience）.docVIP

借鉴美国经验提高纳税服务绩效评估质量（Improving the quality of tax service performance by using American experience） Taxation by country draw lessons from American experience Improve tax service performance evaluation quality INTERNATIONALTAXATIONINCHINA Zheng Mingfeng (School of political science and administration, Central South University, Hunan, Changsha 410083) In order to effectively establish tax service Towards tax quality management activities in the United States The Federal Taxation Office was approved in 1998 Reconstruction and reform act. The bill emphasizes acceptance Tax protection of the rights of the people, the Federal Taxation Administration Reorganized into 4 business offices. 2003, all United States 5 tax service hotline Center establishment. So far, the federal taxes The Bureau mainly pays taxes through 4 service modes People to provide services: telephone, face to face, electricity Letters. For the past 5 years, they have accepted Tax service performance evaluation has been significant Taxpayer satisfaction index Continued to rise, an increase of 26%, in the federal government Heads of government departments. I. tax service performance in the United States Effectiveness evaluation system Tax service performance evaluation index refers to Used to support performance evaluation standards and measures Performance plan performance indicators. United States Federal The tax authority (IRS) established compliance with the tax code Evaluation and administration from taxpayers and cooperative organizations Government evaluation as the core of the 3 types of indicators system, See Table 1 for details. Any change in an indicator of the system Change affects other categories of indicators, while INTERNATIONAL 51 TAXATIONIN CHINA 2007-9 Abstract: in the past 10 years of practice, the United States Federal Taxation Administration will 3E (economy, efficiency, efficiency) is used as a tax service performance measure and scale Quantitative general indicators were established in