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本文在引用绩效管理理论阐述建立税收管理员绩效管理机制的必要性基础上,从当前税收征管工作现状和推行税收管理员制度的实际出发,阐述了建立税收管理员绩效管理机制的必要性,进而提出了建立税收管理员绩效管理机制的工作目标、基本原则和主要内容。
Based on the necessity of establishing a performance management mechanism for tax administrators, this paper, based on the theory of performance management, elaborates the necessity of establishing a performance management mechanism for tax administrators, based on the current status of tax collection and administration and the practice of introducing tax administrators. Put forward the working target, the basic principle and the main content of establishing the performance management mechanism of tax administrator.