借鉴美国经验 提高纳税服务绩效评估质量

Experiences of the USA as Reference to Perfect Performance Evaluation of Tax Service in China

美国联邦税务局在近10年的实践中,将"3E"(经济、效率、效能)作为纳税服务绩效评估和衡量的一般性指标,建立了以税法遵从、纳税人和合作机构评价、政府评价为核心的3类指标体系,对纳税服务的绩效进行评估。在这3类指标的预期结果之下,纳税服务绩效评估日益指标化、系统化。该体系对我国的纳税服务绩效评估实践具有借鉴意义。

During the past ten years, Federal Inland Revenue of the US has taken ＂3E＂ （Economy, Efficiency, Effectiveness） as general indicators of performance evaluation of tax service. It has established three types of indicator system which takes tax compliance, evaluation made by taxpayers and cooperating agencies and evaluation made by government as cores, Under the anticipated results of the three types of indicator system, the performance evaluation of tax service has become more and more indexed and systematized. These sets of indicator system have great implications for China to perfect performance evaluation of tax service.