税务行政任务法定化视角下的日本国税厅实绩评价体系

Performance Evaluation System of the Japan National Tax Agency from the Perspective of Tax Statutory Administrative Tasks

本文在介绍日本国税厅实绩评价体系建立背景的基础上,对该评价体系的考评依据、内容来源及基本结构进行了重点分析,并对我国税务部门绩效管理提出几点建议,包括提高考评指标制定依据与内容来源的规范性层级,围绕"税务行政任务"编制税务绩效管理指标体系,积极借鉴"目标管理型"评价模式的有益因素等。

By introducing the background of the performance evaluation system of the Japan National Tax Agency,this paper analyses the evaluation basis,content source and basic structure of the evaluation system,and puts forward relevant suggestions on improving the performance management of Chinese tax authorities.