税务绩效评价是绩效管理中不可或缺的组成部分,税务绩效评价的好与坏从本质上决定了税务体系的发展,平衡计分卡作为绩效管理的主要工具,在严格按照平衡与因果原则中,实现对财务、顾客、内部控制、学习成长四个层面的分解,并在此发展基础上制定严格、科学、有效的税务绩效评价方案。 Tax performance evaluation is an indispensable part of performance management. The performance evaluation of tax performance is good or bad, which essentially determines the development of tax system. Balanced scorecard is the main tool of performance management. In strict accordance with the principle of balance and causation , To achieve the four levels of financial, customer, internal control, learning and growth decomposition, and on the basis of this development to develop a rigorous, scientific and effective tax performance evaluation program.