The Construction And Application Of Tax Service Performance Evaluation System

The party's 19 th CPC National Congress report clearly states that a service-oriented government will be built to the satisfaction of the people in the new period.we must build a service-oriented government that is satisfactory to the people,so as to ensure that the entire people feel more rewarded in the common development and shared development.Improving people's sense of acquisition will be an important criterion for evaluating service-oriented government.As far as the taxation department is concerned,the focus of work has shifted from the original "Focus on management" to the "Focus on service" now.Providing taxpayers with quality,efficient,fair and reasonable,and economical and convenient tax services has become a key task of the taxation department.China's tax system performance management work has been running for five years since 2014.From the initial 1.0 version to the 6.0version,the performance management system has been continuously improved,and performance management has made remarkable achievements.However,there is still a lack of a scientific and rational,systematic and comprehensive evaluation system for taxation services.Mainly because of the particularity of tax service work,its performance management evaluation is easily affected by subjective factors,which may lead to inaccurate evaluation results,fail to truly reflect the existence of tax service problems,thereby affecting the efficiency of tax service,reducing taxpayer satisfaction and tax compliance..Therefore,it is of great significance to establish a systematic,scientific,efficient,and highly operational tax service performance evaluation system to improve the evaluation of tax service performance and improve the level of tax service.Based on the analysis of the new public service and tax service theory,this paper combines modern taxation management concepts and draws on advanced tax service experience in other countries and regions.By investigating and analyzing the performance management of taxation service of local taxation system in linfen City,a double-core evaluation system of taxpayer service performance appraisal “taxpayer satisfaction + tax compliance” was proposed.Using the double evaluation method of "internal assessment +external evaluation",referring to the US customer satisfaction model,and combining with the particularity of taxation service,the relevant indicators of the customer satisfaction model were revised to construct a tax service performance evaluation for Linfen City's local taxation system.The indicator system uses the analytic hierarchy process to determine the index weights.Design the Linfen City Local Taxation System Tax Service Performance Evaluation Questionnaire.The tax service performance evaluation system is used to analyze the current tax service status of the local taxation bureau of linfen City,find out six problems existing in the taxation service of the local taxation system of linfen City,and propose relevant countermeasures and suggestions for the existing problems.