本文選題：稅務(wù)績效 + 考核評價　； 參考：《云南財經(jīng)大學(xué)》2015年碩士論文

【摘要】：改革開放30多年以來,我國經(jīng)濟(jì)社會取得迅猛發(fā)展的良好成效,稅收作為經(jīng)濟(jì)的晴雨表也顯現(xiàn)出不凡的表現(xiàn),隨著近年國家經(jīng)濟(jì)社會逐漸步入新常態(tài)的發(fā)展態(tài)勢,局部地區(qū)經(jīng)濟(jì)增速放緩,甚至出現(xiàn)下行趨勢,稅收收入規(guī)模下降,進(jìn)而導(dǎo)致因財政收支壓力加大、各界對稅收認(rèn)知程度不一和缺乏立體全息式的考核評價機(jī)制等因素,使得本應(yīng)作用于區(qū)域宏觀經(jīng)濟(jì)和發(fā)揮財政職能的基層稅務(wù)機(jī)關(guān)倍感壓力重重,主要表現(xiàn)在對基層稅務(wù)機(jī)關(guān)的考核評價缺乏橫、縱向比對標(biāo)準(zhǔn),簡單方式下的考核評價所得出的結(jié)果應(yīng)用致使組織缺乏長遠(yuǎn)的目標(biāo)規(guī)劃,追求短期效益而導(dǎo)致沉沒成本增加,社會資源嚴(yán)重浪費,稅法執(zhí)行剛性不同程度受損,社會滿意度不高,這些現(xiàn)象勢必會成為制約公共稅務(wù)良性發(fā)展和國民經(jīng)濟(jì)良好運(yùn)行的重要因素,在稅務(wù)機(jī)關(guān)內(nèi)部績效管理漸趨完善的情況下,針對基層稅務(wù)機(jī)關(guān)建立起科學(xué)有效的考核評價體系顯得尤為緊迫和必要。本文以F縣國家稅務(wù)局為例,通過大量走訪調(diào)查,深入研究該局近三年來社會綜合評議評價情況,包括考核評價主體的組成、方式的采用和結(jié)果的應(yīng)用等方面,分析在當(dāng)前考核評價做法作用下對該局實際工作所產(chǎn)生的影響,針對主體廣泛性缺失、標(biāo)準(zhǔn)缺乏客觀性和專業(yè)性、考評信息不對稱、基層稅務(wù)機(jī)關(guān)面臨話語困境等問題,提出對基層稅務(wù)機(jī)關(guān)應(yīng)當(dāng)建立起專業(yè)、相適、科學(xué)的考核評價體系,運(yùn)用公共管理部門共屬考評指標(biāo)和專屬考評指標(biāo)相結(jié)合的指標(biāo)體系,充分發(fā)揮考核評價的約束和導(dǎo)向功能,促使基層稅務(wù)機(jī)關(guān)各項工作健康良性可持續(xù)發(fā)展,進(jìn)而為稅收職能作用的體現(xiàn)提供基礎(chǔ)保障。本文旨在闡明,建立和完善基層稅務(wù)機(jī)關(guān)工作考核評價體系,事關(guān)法制支持、稅法遵從和信息對稱等外在環(huán)境支撐,需要構(gòu)筑共性與個性的考核評價指標(biāo)體系,確定科學(xué)合理的指標(biāo)權(quán)重,引入獨立、專業(yè)的第三方評價機(jī)構(gòu),制定并執(zhí)行考核評價結(jié)果應(yīng)用保障制度,才可以作為評判基層稅務(wù)機(jī)關(guān)稅務(wù)管理水平和運(yùn)行效率的重要依據(jù)。只有通過科學(xué)的考核評價才能促進(jìn)基層稅務(wù)機(jī)關(guān)職能得以規(guī)范體現(xiàn),才能為公民提供更加優(yōu)質(zhì)的公共稅務(wù)產(chǎn)品和涉稅服務(wù)。
[Abstract]:Since the reform and opening up for more than 30 years, China's economy and society have achieved good results of rapid development. Tax, as a barometer of the economy, has also shown remarkable performance. With the development of the national economy and society gradually entering the new normal in recent years, In some areas, the economic growth rate has slowed down, even a downward trend has appeared, and the scale of tax revenue has declined. As a result of the increased pressure on fiscal revenue and expenditure, various circles have different degrees of understanding of taxation and lack of a three-dimensional holographic examination and evaluation mechanism, and so on. That makes the grass-roots tax authorities, which should be acting on the regional macroeconomic and exerting the financial functions, feel a great deal of pressure, mainly because of the lack of horizontal and vertical comparison standards for the assessment and evaluation of the grass-roots tax authorities. The application of the results obtained from the assessment and evaluation under the simple mode leads to the lack of long-term objective planning of the organization, the pursuit of short-term benefits and the increase of sunk costs, the serious waste of social resources, and the damage to different degrees of the rigidity of the implementation of the tax law. Social satisfaction is not high, these phenomena are bound to become an important factor that restricts the benign development of public taxation and the good operation of the national economy. Under the circumstances of the gradual improvement of the internal performance management of tax authorities, It is particularly urgent and necessary to establish a scientific and effective assessment system for the basic tax authorities. Taking the State Taxation Bureau of F County as an example, through a large number of visits and investigations, this paper makes a thorough study of the situation of comprehensive social evaluation and evaluation of the Bureau in the past three years, including the composition of the main body of assessment, the adoption of methods and the application of results, etc. This paper analyzes the influence on the actual work of the Bureau under the action of the current assessment and evaluation practice, aiming at the lack of universality of the main body, the lack of objectivity and professionalism of the standard, the asymmetry of the evaluation information, the dilemma of the discourse of the grass-roots tax authorities, and so on. It is proposed that a professional, appropriate and scientific assessment system should be established for the tax authorities at the grass-roots level, and that the public administration departments should make full use of the index system which is the combination of the evaluation index and the exclusive evaluation index, and give full play to the restriction and guidance function of the assessment and evaluation. To promote the healthy and sustainable development of the work of the grassroots tax authorities, and then to provide the basic protection for the function of tax revenue. The purpose of this paper is to clarify that the establishment and improvement of the evaluation system for the work of the tax authorities at the grass-roots level is related to the support of the legal system, compliance of the tax law and symmetry of information, and so on, so it is necessary to construct a common and unique evaluation index system. The scientific and reasonable index weight, the introduction of independent and professional third-party evaluation institutions, and the establishment and implementation of the evaluation results application security system can be regarded as an important basis for judging the tax administration level and operational efficiency of the grass-roots tax authorities. Only through scientific assessment and evaluation can the functions of the grass-roots tax authorities be standardized and the citizens be provided with more high-quality public tax products and tax-related services.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F812.42

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本文編號：1913442