基于层次分析法的税收征管质量评价指标体系研究

Evaluation Index System of Quality of Tax Collection and Administration Based on AHP Method

科学有效的征管质量评价指标体系有助于促进税收征管工作的质量和效率。全面提高税收征管的质量和效率,是新时期税收征管工作的要求。税收精细化管理,要做好征管质量评价指标体系的构建,并确定各项评价指标的权重。

Tax collection is the essential means to turn the source of taxation to the income of taxation.To fully improve the quality and efficiency of tax collection administration is the demand of tax collection work in the new era.A scientific and effective evaluation index system of tax collection administration will help to improve the quality and efficiency of tax collection by probing into the principle of the evaluation index system of Quality of Tax Collection and Administration which involves the concept of Refined Management of tax collection and practice of tax collection administration,and in this sense to construct the evaluation index system of Quality of Tax Collection and Administration,using the AHP method to decide the weights of each evaluation index.