地方税务机关纳税服务绩效评估体系的构建-公共管理专业论文.docx

I I 摘 要 摘 要 近年来，优化纳税服务，提升服务水平已成为世界各国现代税收征管发展的新趋势。 我国地税机关从服务纳税人的理念、内容和措施等方面进行了积极的探索，取得了显著 的成效；但在服务质量、工作效率、纳税人满意度等方面仍需要进一步完善。为了不断 提高纳税服务质量，逐步解决服务中存在的偏差，根据地税系统实际情况，构建一套全 面、客观、科学的纳税服务绩效评估体系是当前地税机关所面临的重要课题之一。它关 系到地税机关由“监督打击型”模式向“管理服务型”模式的转变；关系到纳税遵从度 和税收征管效率的提高；关系到能否营造一个良好的纳税服务环境。 通过借鉴国内外有关研究成果，从实现纳税服务战略目标的角度出发，分别对平衡 计分卡和绩效棱柱两种绩效评估工具进行分析比较，提出了构建一个以利益相关者理论 为基础，以扩展的平衡计分卡为框架的纳税服务综合绩效评估体系 首先，通过分析目前国内外纳税服务绩效研究的现状和其存在背景，从基本概念入 手，界定了纳税服务绩效评估的涵义，并对完善纳税服务绩效评估体系的意义进行全面 的阐述。然后，通过以沧州市地税局为例，对地税系统目前纳税服务绩效评估的现状进 行实地调查研究，针对目前的评估模式和实施方案，找出绩效评估存在的问题，并剖析 了产生这些问题的原因。最终，把平衡计分卡和绩效棱柱两种绩效评估工具进行分析比 较，对这两种绩效评估模型的整合进行了可行性分析，明确了纳税服务综合绩效评估体 系的概念和框架。 文章利用定性与定量相结合的方法对评估体系进行评价。对绩效评估体系的组织实 施，制定了相应的步骤方案，从法律体系建设等六个方面提出一些完善绩效评估的有效 途径。 关键词 地税机关；纳税服务；绩效评估；平衡计分卡；绩效棱柱 Abstract Abstract In recent years, the global trend of tax collection and management focus more on taxpaying service. Chinas tax authorities have been actively and efficiently exploring this field on its concept, content, methods and so on; however, the efficiency and quality of taxpaying service still need improving further so as to ensure taxpayers’ satisfaction. In order to continuously improve the quality of taxpaying service and gradually diminish the deviation in this field, it is an important task for China’s tax authorities to establish a comprehensive, objective and sound performance evaluation system for taxpaying service according to the actual state, because it concerns the smooth transit of tax authorities’ practice pattern from “supervising and punishing” to “managing and serving”, concerns the improvement of compliance with taxpaying and efficiency in tax collection and management, and concerns the formation of a favourable atmosphere for taxpaying service. Referring to the research achievements in this field home and abroad, from the angle to achieve strategic aim of taxpaying service, this essay has a analytical comparison between “Balanced Scorecard” and “Performance Prism”, both of which are instruments for performance evaluatio