Design And Application Research On The Tax-service Performance Evaluation System Of The National Tax Bureau Of F

The tax-service performance evaluation system is the value evaluation system that the revenue office adheres to the modern public management theory,adapts to the functions of service-oriented government and uses the performance management theory to study,instruct,optimize and integrate the tax-service work,monitor and control the whole process of tax payment and revise it continuously.The tax-service performance evaluation is an important tool for the revenue office to manage the tax payment service,being the measures evaluating organizations and individuals by taking the input,process,output and results of the service as objects as well as the circulation process of performance planning,implementation,assessment,and feedback and result application.The tax-service performance evaluation system of SAT(State Administration of Taxation)is the depended system,distributed in four contents of reform development,administration according to law,group image and satisfactory service in the professional management work of tax.The National Tax Bureau of F is a sample applying the design of the nation SAT in the cities and the system would be implemented officially.This paper discusses this system except for the following aspects:the continuously revised and optimized plan ensuring the system variables;continuously improved measure and system arrangement in the application.As the performance evaluation of the National Tax Bureau of F is fragmented and its application period is short,this paper discusses the theory and method of the design and application of this system on the basis of the actual situation and analyzes the docking problems when the National Tax Bureau of F take the relatively mature system of the national SAT as reference in its performance management practices in the exploration stage.On the basis of the current documents,it removes the adding and deleting changing factors generated in the application,collects selected system,describes the indicators and level of the system from different types and makes the sampling verification on this system.Meanwhile,it also elaborates the design and selection of this system as well as procedures concerning the process and result control.On the basis of the performance evaluation data of the National Tax Bureau of F,the paper evaluates the design and application of this system and proposes corresponding suggestions.This paper mainly uses the public management theory,performance management theory,KPI key performance indicator,Delphi method and analytic hierarchy process.Besides,it also uses the chart analysis method to describe the hierarchies and content involved in this system,select,collect and split some contents.It reveals the difficulties and problems of the implementation of this system:it tends to miss the indicators in the collection process,names of indicator tend to trigger ambiguities and the integration of indicator is complicated.It points out problems encountered by the National Tax Bureau of F in the performance evaluation application:it still carries over the administrative mandatory model and the behavior of the original administrative in the development of performance evaluation system in the development of the performance evaluation system and the implementation of the performance evaluation management respectively.On the basis of the current social background,it explains the functions of the tax-service evaluation system from perspectives of promoting the tax system reform,optimizing the taxation management procedure,increasing the tax income and developing the incentive mechanism.