本文選題：稅收征管 + 績效評價　； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：稅務(wù)機關(guān)是國家重要的行政機構(gòu)，承擔(dān)著國家稅收收入的征收和管理工作，為國家行政工作有序開展、公共產(chǎn)品及時供給提供強有力的經(jīng)濟保障。因此，有效的稅收征管工作，對于保證國家的財政收入就顯得尤其重要。近年來，由于群眾自我權(quán)利保護意識的提升，稅務(wù)機關(guān)在稅收征管過程中暴露出來的高成本、低效率、少產(chǎn)出等問題越來越引起大家的重視，由此，對稅務(wù)機關(guān)稅收征管績效進行評價就成為一種必然趨勢，也是群眾監(jiān)督稅務(wù)機關(guān)工作運行的有力手段。 本文選取Z縣國稅局作為績效評價對象，通過對Z縣國稅局目前的稅收征管績效管理現(xiàn)狀和評價現(xiàn)狀的分析，借鑒國內(nèi)外學(xué)者在績效評價上的研究和實踐，采用科學(xué)合理的研究方法對Z縣國稅局稅收征管績效進行評價，以此彌補國稅局以往在稅收征管績效評價方法上的單一和不足。整個績效評價緊緊圍繞稅收征管績效評價的目標(biāo)，從Z縣國稅局所處的稅收征管環(huán)境、國稅局本身征管工作的成本-效益性和社會性、Z縣稅源總量及監(jiān)控和納稅人的稅收遵從度這三個大的方面，站在宏觀、中觀、微觀三個角度，設(shè)置了一整套完整的多維度績效評價指標(biāo)體系。運用構(gòu)建的績效評價指標(biāo)體系，根據(jù)定性與定量分析相結(jié)合、可行性和可操作性相結(jié)合的原理，在調(diào)研獲得第一手資料的基礎(chǔ)上，利用層次分析法和模糊綜合評價法，，對Z縣國稅局稅收征管工作的績效進行實證評價。Z縣國稅局稅收征管績效評價結(jié)果表明：2012年Z縣國稅局稅收征管績效相對于2011年來說有所提高。同時構(gòu)建的績效評價體系能較好地運用到Z縣國稅局的實際績效評價工作中，具有較強的科學(xué)性和可操作性。最后，針對Z縣國稅局稅收征管工作中存在的不足給出一些改進建議，為Z縣國稅局稅收征管工作提供一定的實踐指導(dǎo)和借鑒意義。
[Abstract]:Tax authority is an important administrative organ of the state, which undertakes the collection and management of national tax revenue, and provides a strong economic guarantee for the orderly development of national administrative work and the timely supply of public goods. Therefore, effective tax collection and management work, to ensure the state's financial revenue is particularly important. In recent years, due to the promotion of the awareness of self-protection of the masses, the problems exposed by the tax authorities in the process of tax collection and administration, such as high cost, low efficiency, low output, and so on, have attracted more and more attention. It is an inevitable trend to evaluate the tax revenue collection and management performance of tax authorities, and it is also a powerful means for the masses to supervise the work of tax authorities. This article selects Z County Internal Revenue Bureau as the performance evaluation object, through the analysis of the current tax collection and management performance management and evaluation status of Z County Internal Revenue Bureau, draw lessons from the domestic and foreign scholars in the performance evaluation research and practice. This paper adopts scientific and reasonable research method to evaluate the performance of tax collection and management in Z county, so as to make up for the single and insufficient evaluation method of tax collection and management performance in the past. The whole performance evaluation closely revolves around the goal of tax collection and management performance evaluation, from the tax collection and management environment of the State tax Administration of Z County, The cost, benefit, and sociality of the tax collection and management work of the IRS itself, the total amount of tax sources and the supervision and control of tax sources and the degree of tax compliance of taxpayers, are from the macro, meso, and micro perspectives. Set up a complete set of multi-dimensional performance evaluation index system. According to the principle of combining qualitative and quantitative analysis, feasibility and maneuverability, the performance evaluation index system is constructed. On the basis of investigating and obtaining firsthand information, AHP and fuzzy comprehensive evaluation method are used. An empirical evaluation of the performance of tax collection and management in Z County Internal Revenue Bureau. The results show that the performance of tax collection and management of Z County Internal Revenue Bureau in 2012 has improved compared with 2011. At the same time, the performance evaluation system can be applied to the actual performance evaluation work of the State Taxation Bureau of Z County, which is scientific and operable. Finally, some suggestions for improving the tax collection and management work of Z County Internal Revenue Bureau are given, which provide some practical guidance and reference significance for the tax collection and management work of Z County Internal Revenue Bureau.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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本文編號：2016629