Study On The Tax Service Performance Evaluation Of Baotou Local Taxation Bureau With The Service-oriented Government Perspective

With China's socialist construction entering a new era,the construction of service-oriented government is imminent.With the goal of serving economic and social development,the Party Central Committee and the State Council have carried out a series of administrative system reforms and put forward new requirements for creating a high-quality business environment.As an important part of the economic field,the quality of tax service has become an important manifestation of the modern service ability of tax authorities and an important manifestation of the construction of service-oriented government in China.How to carry out new development tasks,improve the quality and efficiency of tax service and better serve taxpayers has become an important topic in the tax field.This paper takes Baotou Local Taxation Bureau as an example,starting from the work of tax service,grasps the key role of performance evaluation for tax department to do a good job of tax service,and studies the performance evaluation of tax service as a whole project.From the perspective of service-oriented government,this paper takes the performance evaluation system of tax service to Baotou Local Taxation Bureau by Inner Mongolia Autonomous Region Local Taxation Bureau in 2018 as the research object,guided by the general requirements of building service-oriented tax authorities during the 13 th Five-Year Plan period of the State Administration of Taxation,taking the service direction to be guided and established by tax authorities as the evaluation index selection scope,and integrating it with four dimensions of the Balanced Score Card,namely financial dimension,customer dimension,internal management dimension,learning and growth dimension.According to the functional characteristics of tax departments,the four dimensions are re-integrated into income dimension,taxpayer dimension,internal management dimension,learning and growth dimension by the principles of scientificalness,objectivity and comprehensiveness.According to the performance evaluation index of tax service in 2018,the four dimensions are decomposed into 18 specific indicators.On this basis,the author interviewed 10 experts using Delphi method to assign weights to the indicators of each dimension,using the Analytic Hierarchy Process to form a judgment matrix,and scientifically calculated the weights of 18 indicators in four dimensions.According to the questionnaire results of 10 experts,the paper evaluates the completion of the four dimensions of the grading indicators using the method of fuzzy comprehensive evaluation,obtains the degree of membership of the grading indicators to their respective dimensions,constructs the fuzzy evaluation matrix,calculates the scores of each dimension,and finally summarizes the performance evaluation scores of tax service of Baotou Local Taxation Bureau using the Balanced Scorecard.According to the new requirements of the State Administration of Taxation for tax service,the performance evaluation of tax service of Baotou Local Taxation Bureau has the problems of single and incomplete indicators.To better realize the function of service-oriented tax authorities,it is necessary to use the idea of Balanced Scorecard to reconstruct the evaluation system.Quality of income,taxpayer satisfaction,internal management process and comprehensive quality of personnel should be strengthened so as to promote tax service to make overall progress in the way of performance evaluation,improve the quality of tax service in an all-round way,optimize the tax business environment in Baotou,and enable taxpayers to enjoy better and more convenient tax service.