关于税收信息化效益评估的思考

Some Thoughts on Performance Evaluation of Information-based Tax Administration

本文首先介绍了对税收信息化效益评估的意义,其次简要论述了信息化效益的内涵,分析了税收信息化效益评估的现状,然后提出了税收信息化效益评估体系的构成,最后结合实际提出了开展税收信息化效益评估的建议。

This paper first introduces the significance of performance evaluation for tax information technology; and then discusses the intension of performance evaluation for informationbased tax administration briefly, and analyzes the present status of performance evaluation for information-based tax administration. After that, it pro- poses the structure of performance evaluation for information-based tax administration and finally puts forward some suggestions of implementing performance evaluation for information-based tax administration combining with the actual conditions.