关于评价税收征收度质效模式的探究

现行的税收征管质效评价体系存在指标覆盖面窄、部分指标设定不合理等问题，而借助税务信息化技术建立以税收征收度为核心的评价体系，通过税收收入实际与潜力差额的母系指标以及涉及征管、货劳科室的相关子系指标，反映税收征管努力程度，进而衡量税务机关与税务人员的工作绩效，是一种简便易行的方案。

The Research about Evaluating the Quality and Efficiency Model of the Tax Collection Degree

There are some defects about the current tax collection and management evaluation system of quality and efficiency, for exam- ple, some indicators have a narrow coverage and some are unreasonable. And based on the tax information technology, it is a simple and reasonable solution to establish a new evaluation system with the tax collection degree as its core, reflecting the degree of tax collec- tion efforts, and measure the performance of the tax authorities and the tax officials, according to the difference between the actual and potential tax revenue as the maternal indicators and the child indicators which refer to the collection and management office as well as the cargo and service office.