本文選題：納稅服務(wù) + 績(jī)效評(píng)估��； 參考：《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文

【摘要】：隨著新公共管理理論的興起，以顧客導(dǎo)向、奉行顧客至上全新價(jià)值理念為核心的公共管理在許多國家掀起浪潮，他們逐步從重視效率轉(zhuǎn)向重視顧客滿意度。為順應(yīng)時(shí)代潮流，我國的稅務(wù)機(jī)關(guān)不斷摸索研究適合我國國情的納稅服務(wù)，努力提升自己的納稅服務(wù)水平。 在我國，納稅服務(wù)歷經(jīng)萌芽、起步和發(fā)展三個(gè)階段，稅務(wù)機(jī)關(guān)為納稅服務(wù)的改進(jìn)和完善做出了很大的努力、很多的工作，并取得了明顯的進(jìn)展，在社會(huì)上樹立了良好的稅務(wù)新形象。然而，相比其他發(fā)達(dá)國家效果顯著的納稅服務(wù)工作，現(xiàn)階段我國的納稅服務(wù)工作還存在一些問題，，例如科學(xué)合理的納稅服務(wù)績(jī)效評(píng)估體系尚未建立，使得納稅服務(wù)水平的快速提升受到一定的限制。本文通過對(duì)我國現(xiàn)階段納稅服務(wù)績(jī)效評(píng)估存在的問題進(jìn)行分析，并借鑒美國、澳大利亞和加拿大等國外國家的納稅服務(wù)績(jī)效評(píng)估的先進(jìn)之處，在此基礎(chǔ)上結(jié)合平衡計(jì)分卡和績(jī)效棱柱這兩種績(jī)效管理模式，設(shè)計(jì)出一套納我國稅服務(wù)績(jī)效評(píng)估的體系，可以為稅務(wù)機(jī)關(guān)以后開展納稅服務(wù)績(jī)效評(píng)估提供一定的借鑒。 本文采用了文獻(xiàn)閱讀法、比較分析法和例證分析法。首先，通過閱讀大量的文獻(xiàn)來了解我國稅務(wù)機(jī)關(guān)納稅服務(wù)績(jī)效評(píng)估的現(xiàn)狀和存在的問題，并就問題分析了產(chǎn)生的原因；其次，通過研究美國、加拿大、澳大利亞國家的納稅服務(wù)績(jī)效評(píng)估方式方法，找出國外納稅服務(wù)績(jī)效評(píng)估做的好的方面，從中找出我國納稅服務(wù)績(jī)效評(píng)估改進(jìn)和完善的空間和方向；最后，在平衡計(jì)分卡和績(jī)效棱柱的基礎(chǔ)上設(shè)計(jì)了我國納稅服務(wù)績(jī)效評(píng)估的評(píng)估體系。 本文主要的研究結(jié)果如下：目前我國的納稅服務(wù)績(jī)效評(píng)估的發(fā)展比較落后，一方面，完善的納稅服務(wù)績(jī)效評(píng)估的體系還沒有形成，另一方面，納稅服務(wù)績(jī)效評(píng)估已有指標(biāo)的設(shè)計(jì)不合理，例如指標(biāo)的設(shè)計(jì)不符合具體、全面、可衡量等原則。通過對(duì)國內(nèi)外納稅服務(wù)績(jī)效評(píng)估的比較研究發(fā)現(xiàn)，我國稅務(wù)機(jī)關(guān)納稅服務(wù)績(jī)效評(píng)估在評(píng)估體系的建立和指標(biāo)的設(shè)計(jì)方面與國外存在一定的差距，所以，為提高我國稅務(wù)機(jī)關(guān)為納稅人服務(wù)的水平，稅務(wù)機(jī)關(guān)需要從構(gòu)建績(jī)效評(píng)估體系、完善績(jī)效評(píng)估指標(biāo)兩方面下手來完善納稅服務(wù)績(jī)效評(píng)估。納稅服務(wù)績(jī)效評(píng)估工作的開展還需要時(shí)刻把握績(jī)效評(píng)估全過程中的一些注意事項(xiàng)，只有這樣，才能保證我國納稅服務(wù)績(jī)效評(píng)估能比較順利地推進(jìn)，才能實(shí)現(xiàn)提高我國稅務(wù)機(jī)關(guān)的納稅服務(wù)質(zhì)量的目的。 本文主要的研究結(jié)論是基于我國稅務(wù)機(jī)關(guān)為納稅人提供的納稅服務(wù)進(jìn)行績(jī)效評(píng)估的相關(guān)問題進(jìn)行分析，借助平衡計(jì)分卡和績(jī)效棱柱兩種績(jī)效評(píng)估方法，從評(píng)估目標(biāo)、評(píng)估主體、評(píng)估客體、評(píng)估指標(biāo)以及評(píng)估結(jié)果五個(gè)方面設(shè)計(jì)了我國的納稅服務(wù)績(jī)效評(píng)估的體系，其中評(píng)估指標(biāo)涉及了稅收計(jì)劃完成率、納稅成本率、稅務(wù)登記率、納稅申報(bào)率、規(guī)定期限辦結(jié)率、辦稅流程簡(jiǎn)單便捷等，最后在推進(jìn)納稅服務(wù)績(jī)效評(píng)估組織實(shí)施的過程中需時(shí)刻把握績(jī)效評(píng)估的一些注意點(diǎn)，保證我國納稅服務(wù)績(jī)效評(píng)估沿著既定程序順利開展，最終達(dá)到納稅服務(wù)績(jī)效評(píng)估的目標(biāo)。
[Abstract]:With the rise of the new public management theory, the public management, which is based on customer orientation, and pursues the new value concept of customer first, has set off a wave in many countries. They gradually shift from efficiency to customer satisfaction. In order to comply with the trend of the times, the tax authorities of our country continue to explore the tax service suitable for the national conditions of our country. Improve your tax service level.
In China, tax service has gone through the three stages of germination, start and development. The tax authorities have made great efforts for the improvement and improvement of the tax service. Many work has made obvious progress and has set up a good new tax image in society. However, it is compared to the present stage of tax service in the developed countries. There are still some problems in our tax service work. For example, the scientific and reasonable performance evaluation system of tax service has not been established, which makes the rapid promotion of the tax service level limited. This paper analyzes the existing problems of tax service performance evaluation in our country at the present stage, and uses the reference of the United States, Australia and Canada as reference. On the basis of the two performance management models of the Balanced Scorecard and the performance prism, a set of system for evaluating the performance of the tax service is designed, which can provide some reference for the tax authorities to carry out the tax service performance evaluation.
This paper adopts the literature reading method, comparative analysis method and example analysis method. First, through reading a large number of documents to understand the status and existing problems of tax service performance evaluation of tax authorities in China, and analyze the causes of the problems. Secondly, through the study of the performance evaluation of tax service in the United States, Canada and Australia. In this way, we find out the good aspects of the performance evaluation of foreign tax service, and find out the space and direction of improving and improving the performance evaluation of our tax service. Finally, based on the Balanced Scorecard and the performance prism, the evaluation system of tax service performance evaluation is designed.
The main results of this paper are as follows: at present, the development of tax service performance evaluation is relatively backward in our country. On the one hand, the perfect system of evaluating the performance of tax service has not yet been formed. On the other hand, the design of the existing indicators of tax service performance evaluation is not reasonable, for example, the design of the index is not in accordance with the specific, comprehensive, and measurable principles. After a comparative study on the performance evaluation of tax service at home and abroad, it is found that there is a certain gap between the tax service performance evaluation of our tax authorities and the design of the indicators. Therefore, in order to improve the level of the tax service for the taxpayers in China, the tax authorities need to build a performance evaluation system and improve the performance of the tax service. The performance evaluation of tax service is perfected in two aspects. The performance evaluation of tax service needs to be grasped in the whole process of performance evaluation. Only in this way can the performance evaluation of tax service in our country be promoted smoothly and the tax service of tax authorities in China can be improved. The purpose of the quality of affairs.
The main conclusion of this paper is based on the analysis of the related problems of performance evaluation of tax service provided by tax authorities in China. With the help of two performance evaluation methods, the Balanced Scorecard and the performance prism, we designed the five aspects of the evaluation target, the evaluation subject, the evaluation object, the evaluation index and the evaluation result. Tax service performance evaluation system, in which the evaluation index involves the completion rate of tax planning, the rate of tax cost, the rate of tax registration, the rate of tax declaration, the rate of setting the deadline, the simple and convenient process of running the tax, and at the end of the process of carrying out the performance evaluation organization of the tax service, we should always grasp some points of attention of the performance evaluation and guarantee our country. The performance evaluation of tax service is carried out smoothly along the established procedures, and ultimately achieves the goal of tax service performance evaluation.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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