新时代下基层税务系统预算绩效管理研究

Research on budget performance management of grass-roots tax departments in the new era

在不断变化的新时代背景下,基层税务系统面临着新的挑战与任务,如何提升其办事效率以及绩效管理水平是税务部门工作效能的重要考量。基层税务部门是税务系统的末端,是税收政策的执行者与纳税人之间联系的桥梁,由此可见基层税务系统进行全面预算绩效管理改革势不可挡。因此,文章以基层税务部门作为研究对象,结合理论与实际现状,分析其存在的问题,并有针对性地提出建议,以期为提升税务办事效率提供现实条件。

Under the changing new era background,grass-roots tax departments are facing new challenges and tasks.How to improve their work efficiency and performance management level is an important consideration of the work efficiency of tax departments.The grassroots tax gate is the end of the tax system and the bridge between the tax policy executors and taxpayers.From this,it can be seen that the comprehensive budget performance management reform of the grass-roots tax system is unstoppable.Therefore,this paper takes the grassroots tax department as the research object,analyzes its existing problems in combination with the theory and actual situation,and puts forward targeted suggestions in order to provide realistic conditions for improving the efficiency of tax affairs.