On Policy Performance Evaluation In Transformation Of Economic Development Mode

The transformation of economic development is a major issue in China’s12thfive-year planning period. The Chinese economy is in the important period of thestrategic transformation of the economic structure, rapid economic development makesChina facing a grim situation and intense international pressure in carbon dioxideemissions. Marketization, industrialization, urbanization and global economic integrationis still in the form of accelerated development, the extensive mode of economicdevelopment in China needs to be changed, the strategic adjustment of economicstructure and optimization is particularly urgent. In this historical process, how toimprove the existing tax policy performance evaluation, to play a good tax to reflect thenational industrial development policy, benign to guide the direction of investment,promote and facilitate the functions with respect to the relatively rapid transformation ofthe mode of economic development, has become a community the focus of attentionproblems.Improve tax policy performance evaluation is a basic goal, which has always beenthe pursuit of tax authorities, but also the inherent requirement of economic developmentmode. Mode of economic development is the scope of the development strategy, andperformance evaluation of tax policy is the context of economic systems, tax collectionand the status quo, which including the subjects of taxation, the tax ratio, tax, businessand tax service quality aspects of the results and effects of science and comprehensiveevaluation. However, the effects produce far beyond the separate area of the tax, and thealso have great significance and impact of harmonious development and reform in theeconomic field, especially adapted the new requirements to the economic developmentpattern. In China, tax policies have an important responsibility of a regional economicand social development. Thus, the economy restricts the effectiveness of economicdevelopment, the effectiveness of economic development is the object of theperformance evaluation of tax policy. Performance evaluation of tax policy andeconomic development mode is an interrelated continuum.The first chapter on the basis of the analysis of the research background andsignificance of the topic, describes the research on the performance evaluation of taxpolicy at home and abroad, proposed the idea of this study, research methods, researchand innovation. Chapter II first defined on the nature and content of the economicdevelopment pattern and performance evaluation of tax policy, and then described itsspecific function and significance. Secondly, the correlation between the performance evaluation of tax policy and economic development mode, pointed out that the economicdevelopment pattern calls for the improvement of the performance evaluation of taxpolicy, the improvement of the performance evaluation of tax policy promote to theprocess of economic development mode shift. The third chapter is mainly based onperformance evaluation of Changde local taxation bureau for example. First, introducedthe basic situation of Changde local taxation bureau, the organizational structure andfunction of performance evaluation of tax policy. Second, it points out the problems intax policy performance evaluation process and analysis in Changde local taxation bureau,and made direction to improve the performance evaluation of tax policy to serve theeconomic development pattern. The fourth chapter based on tax policy performanceevaluation of specific problems and causes in Changde local taxation bureau, from thegoals and strategies of tax policy performance evaluation, performance evaluation indexsystem for tax policy and the specific mechanisms and modalities of tax policyperformance evaluation to improve the path of the performance evaluation of tax policy.