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论纳税服务评估的组织实施

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摘要 纳税服务评估的组织实施是评估的一个基本环节,也是评估的一个重要步骤。评估的实施不仅是对纳税服务行为的衡量,而且是对税务人员的价值判断,是一个包含人和数据资料的对话过程。纳税服务绩效评估的成功与否与评估的组织实施是密切相关的。
作者 孙选
机构地区 安徽财经大学
出处 《中国城市经济》 2010年第5期217-217,197,共2页 China Urban Economy
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