QFD在税收执法和管理质量评价中的应用

The Application of QFD in the Quality Assessment of Tax Law Enforcement and Tax Administration

本文首先介绍了质量功能展开(QFD)方法,并阐述了把QFD引入税收执法和管理的可行性。之后,尝试建立起了一套针对税务部门执法和管理工作的QFD评价系统,以利于税务部门纳税服务水平和税收执法和管理水平的提高。

This paper first introduces ＇Quality function deployment＇ （ QFD ） and expounds on the feasibility of the application of QFD in the assessment of tax law enforcement and tax administration. After that, it tries to create a QFD assessment system for tax law enforcement and tax administration so as to improve the level of tax service, tax law enforcement and tax administration of tax authorities.