Tax Service Performance Evaluation Research Of P City Local Taxation Bureau

Since the party 18, the CPC central committee and the state council to promote government performance management under the new situation puts forward a series of new requirements. Eighteen big report for deepening the reform of administrative system: "innovation management style, improve the government credibility and execution, advancing the government performance management". The third plenary session of the eighteenth through "the central committee of the communist party of China about certain major issue decision" comprehensively deepen reform, to further optimize the structure of government organization, "performance management strictly, highlight the responsibility to implement and ensure with responsibility". Throughout the development of performance management at home and abroad and practical experience, performance management is a kind of the reform of the international trend, basic work unit is the government management innovation, but also the key way of government management innovation. Land tax system as one of the government, tasked with organizing fiscal income, regulating the economic development, the implementation of the tax policy, to serve the society and people’s livelihood, and other important tasks. "For tax authorities to implement performance management tax for the execution of the work force, credibility, to improve taxpayer satisfaction, strengthen the responsibility to implement, promote innovation has a positive role."The state administration of taxation on the tax system of the performance management of the nation’s "three steps" layout, performance management has been in full swing. And with the development of modern tax management, tax collection and administration idea is from the past "management oversight" to "management services" of modern, high quality and convenient tax service become one of the themes of modern tax, this makes the tax service performance management become the key of the land tax system performance management. But the current tax service work specifically for the performance evaluation research in China is still in its infancy stage, lack of effective tax service quality evaluation system, in the tax service performance management easily influenced by subjective factors, not by the taxpayer to provide quality and efficient tax service, which reduces the taxpayer satisfaction, also affected the land tax system of the whole tax service efficiency. Therefore, a systematic strong, high maneuverability of the tax service performance evaluation system to enhance the level of tax service performance management has a profound significance and influence.Of this study is to P municipal local taxation bureau as the research background, with P city land tax system, tax service performance management as the research object, theoretical guidance on the theory of performance evaluation of public sector, with land tax system, tax service performance appraisal management into practice, this paper studies the current land tax system of the tax service performance evaluation system, optimization and application. The characteristics of this study lies in the analytic hierarchy process in operational research and market survey questionnaire survey method is applied to land tax system, tax service performance evaluation system of research, creative from two perspectives of tax compliance and taxpayer satisfaction, put forward by external and internal performance management taxpayer satisfaction evaluation form a "vertical" comprehensive evaluation system, form a closed-loop mechanism of tax service performance management.