基于模糊理论的纳税服务评价方法研究

摘要

Tax service evaluation is an important part of the taxation service system. This paper introduces taxation service evaluation system and fuzzy comprehensive assessment approach. It studies the multi-level taxation service evaluation method of fuzzy comprehensive evaluation. Attention problems of fuzzy comprehensive assessment, including weight determination, composite operation choice and evaluation index of treatment, etc., are discussed. The fuzzy comprehensive assessment method is applied to two tax authorities of tax services staff, and the assessment result is reasonable..%纳税服务评价是纳税服务体系的重要组成部分。文章介绍了纳税服务评价指标体系和模糊结合评判理论步骤。研究了纳税服务评价的多层次模糊综合评判方法,并从权数的确定、合成运算的选择评判指标的处理等方面,分析了应用模糊综合评判注意的问题。以两位税务机关工作人员的纳税服务为例,利用模糊综合评判方法对他们的纳税服务进行了综合评价,评价结果合理。