摘要
基于利益相关者理论,推断物流业税收政策绩效评价主体,在明确高效的物流业税收政策绩效评价主体体系基础之上,从内部要素与外部要素的视角提出物流业税收政策绩效评价发展对策,不仅要从绩效评价指标体系、评价流程、评价人员素养、评价软件应用等内部要素着手完善,也要从法律法规、信息网络、金融监管、社会信用等外部要素加以革新。
Based on the stakeholder theory, the essay deduced the evaluation subjects of tax policy on logistics. In the view of the evaluation subjects, the paper proposed the path to perfect the evaluation system of tax policy on logistics from internal and external factors. The perfecting task does not only involve internal factors such as the evaluation indexes, the evaluation procedure, the quality of evaluators and the application of the evaluation software, but also involves innovations of external factors, such as laws, information networks, financial supervision and social credit.
出处
《当代经济管理》
CSSCI
2014年第11期72-77,共6页
Contemporary Economic Management
基金
湖北省教育厅人文社会科学青年项目<低碳经济发展下物流业税收协同创新的制度环境研究>(14Q070)
湖北省高等学校人文社会科学重点研究基地湖北物流发展研究中心课题(A2012T01)
湖北省科技厅软科学研究专项(2012GDA019)的阶段性研究成果
关键词
演利益相关者
金融监管
评价流程
社会信用
评价指标
stakeholder theory
financial supervision
evaluation procedure
social credit
evaluation indexes
