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The Construction Of The Tax Service Evaluation System In China

Posted on:2006-05-01Degree:MasterType:Thesis
Country:ChinaCandidate:X Y YangFull Text:PDF
GTID:2189360185994923Subject:Public Management
Abstract/Summary:PDF Full Text Request
Along with the WTO affiliation, facing increasingly vigorous and international competition, the taxman on all levels try to find ways to serve taxpayers better, and obtain the certain result. Yet tax service of our country whether from the wide degree or depth, prosper with developed western countries compare to still exists the obvious margin, and appears some deviations, this is a great challenge to the taxman. Tax service evaluation is the best tool to examine the quality of tax service and it is an important guidance to improve tax service efficiency. The concept of tax service evaluation doesn't exist in traditional tax theory and in traditional tax administration, such concept was not mentioned systematically.Based upon the present situation of the tax service evaluation on the basic level taxman (take the Third Branch Office of Kunming Local Taxation Bureau as an example), this thesis reveals reasons and problems in tax service evaluation. In order to fill the gap of domestic tax service evaluation theory based upon the successful experiences of the government and enterprise performance evaluation in western countries, this thesis discusses the basic thinking of constructing tax service evaluation system in China. This research will offer theoretical support to the tax service evaluation on the basic level taxman. To achieve the goal of turning into"service type"tax administration gradually, it will put forward some methods to improve the practical tax service evaluation so as to promote the quality of tax service and tax-levying efficiency ,change the work style. The whole essay will be separate into three parts:Part one ,the theoretical base of constructing tax service evaluation system. Offer the background of domestic tax service evaluation and the meaning of tax service evaluation. Discuss the realistic meaning of constructing tax service evaluation system.Part two ,analyzing the present situation of tax service evaluation on basic level taxman(the Third Branch Office of Kunming Local Taxation Bureau).Taking the tax service evaluation of the Third Branch Office of Kunming Local Taxation Bureau as example,this part describes the pattern, procedure and features of the present tax service evaluation on basic level, finds out the existing problems, deeply analyzes the...
Keywords/Search Tags:Tax Service, Performance Evaluation, Construct Evaluation System
PDF Full Text Request
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