基于平衡計分卡的烏海地稅納稅服務(wù)績效評價指標(biāo)體系構(gòu)建
發(fā)布時間：2018-07-31 11:12
【摘要】：黨的十八大報告中提出，要建設(shè)職能科學(xué)、結(jié)構(gòu)優(yōu)化、廉潔高效、人民滿意的服務(wù)型政府。加強(qiáng)納稅服務(wù)是服務(wù)型稅務(wù)機(jī)關(guān)建設(shè)的內(nèi)在要求，事關(guān)稅務(wù)形象，事關(guān)稅收發(fā)展。納稅服務(wù)工作與稅收管理工作是稅收征管的雙核心，二者相輔相成,始終貫穿于稅收工作的全過程。當(dāng)下,改進(jìn)和優(yōu)化納稅服務(wù)是稅務(wù)部門的重要職責(zé),也是稅務(wù)部門促進(jìn)經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的重要工作內(nèi)容。2011年國家稅務(wù)總局制定的《十二五時期納稅服務(wù)工作發(fā)展規(guī)劃》提出通過完善優(yōu)化績效考評指標(biāo)體系，全面推進(jìn)績效考評，持續(xù)改進(jìn)納稅服務(wù)，為稅務(wù)機(jī)關(guān)全面提高納稅服務(wù)工作效能提供監(jiān)督保障。納稅服務(wù)績效評價是稅務(wù)部門按照一定的納稅服務(wù)績效評價指標(biāo)，對納稅服務(wù)過程中的各項工作進(jìn)行評價，客觀反映納稅服務(wù)績效，從而形成一套科學(xué)合理、規(guī)范、系統(tǒng)的體系�？冃гu價工作，在我國政府部門中尚處在摸索開展的初級階段，，稅務(wù)部門目前尚無比較系統(tǒng)、完善的評價體系。要切實提高納稅服務(wù)工作效能，就必須全面推進(jìn)績效考評。為此，建立一套科學(xué)合理、且具有普遍適用性的納稅服務(wù)績效評價指標(biāo)體系勢在必行。 本文通過結(jié)合當(dāng)前國內(nèi)外納稅服務(wù)績效管理研究的現(xiàn)狀，分析烏海地稅納稅服務(wù)績效評價的現(xiàn)狀與問題，試圖運用平衡計分卡的四個維度從納稅人、內(nèi)部管理流程、學(xué)習(xí)與發(fā)展、財務(wù)四個維度，探索建立一套科學(xué)、完整、系統(tǒng)的納稅服務(wù)績效評價指標(biāo)體系，從而指導(dǎo)烏海地稅納稅服務(wù)績效評價的組織實施，使本單位績效考評工作科學(xué)化、規(guī)范化、系統(tǒng)化，使之符合納稅服務(wù)工作發(fā)展的要求，并為內(nèi)蒙古地稅系統(tǒng)內(nèi)兄弟分局納稅績效管理的改進(jìn)提供一些有益的借鑒。
[Abstract]:In the report of the 18th National Congress of the CPC, it is proposed to build a service-oriented government with scientific functions, optimized structure, clean and efficient, and satisfactory people. Strengthening the tax service is the internal requirement of the construction of the service tax authority, which is related to the tax image and the development of the tax revenue. Tax service and tax administration are the core of tax collection and management. They complement each other and run through the whole process of tax collection. At the moment, improving and optimizing tax services is an important duty of the tax authorities. In 2011, the State Administration of Taxation formulated the "Twelfth Five-Year Plan for the Development of Taxation Services", which proposed to improve the performance appraisal index system and promote the performance appraisal in an all-round way. To continuously improve tax service and provide supervision and guarantee for tax authorities to improve the efficiency of tax service. Tax service performance evaluation is a set of scientific, reasonable and standardized tax service performance evaluation, which is based on certain tax service performance evaluation index, and objectively reflects tax service performance. The system of systems The work of performance evaluation is still in the initial stage of development in government departments of our country, and there is no systematic and perfect evaluation system in tax departments at present. In order to effectively improve the efficiency of tax service, we must comprehensively promote performance evaluation. Therefore, it is imperative to establish a set of scientific and reasonable tax service performance evaluation index system. By analyzing the current situation and problems of performance evaluation of tax service in Wuhai, this paper tries to use the four dimensions of balanced Scorecard to analyze the internal management process of taxpayers and internal management. Study and development, finance four dimensions, explore to establish a set of scientific, complete, systematic tax service performance evaluation index system, so as to guide the organization and implementation of Wuhai tax service performance evaluation, so that the unit performance evaluation work scientific, It is standardized and systematized to meet the requirements of the development of tax service, and provides some useful reference for the improvement of tax performance management in Inner Mongolia local tax system.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
本文編號：2155405
[Abstract]:In the report of the 18th National Congress of the CPC, it is proposed to build a service-oriented government with scientific functions, optimized structure, clean and efficient, and satisfactory people. Strengthening the tax service is the internal requirement of the construction of the service tax authority, which is related to the tax image and the development of the tax revenue. Tax service and tax administration are the core of tax collection and management. They complement each other and run through the whole process of tax collection. At the moment, improving and optimizing tax services is an important duty of the tax authorities. In 2011, the State Administration of Taxation formulated the "Twelfth Five-Year Plan for the Development of Taxation Services", which proposed to improve the performance appraisal index system and promote the performance appraisal in an all-round way. To continuously improve tax service and provide supervision and guarantee for tax authorities to improve the efficiency of tax service. Tax service performance evaluation is a set of scientific, reasonable and standardized tax service performance evaluation, which is based on certain tax service performance evaluation index, and objectively reflects tax service performance. The system of systems The work of performance evaluation is still in the initial stage of development in government departments of our country, and there is no systematic and perfect evaluation system in tax departments at present. In order to effectively improve the efficiency of tax service, we must comprehensively promote performance evaluation. Therefore, it is imperative to establish a set of scientific and reasonable tax service performance evaluation index system. By analyzing the current situation and problems of performance evaluation of tax service in Wuhai, this paper tries to use the four dimensions of balanced Scorecard to analyze the internal management process of taxpayers and internal management. Study and development, finance four dimensions, explore to establish a set of scientific, complete, systematic tax service performance evaluation index system, so as to guide the organization and implementation of Wuhai tax service performance evaluation, so that the unit performance evaluation work scientific, It is standardized and systematized to meet the requirements of the development of tax service, and provides some useful reference for the improvement of tax performance management in Inner Mongolia local tax system.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)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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