结合税务管理现代化内涵要求,界定了税务管理现代化的内容及其目标,基于3项准则和10个评估领域的分析,构建了源指标系统;通过对征管效能、服务水平和组织资源能力等税务管理现代化源指标的分析、筛选和定位,将税务管理现代化源指标系统细分为9个核心指标层和23个外围指标层,从税务管理现代化的实施绩效、实施技术和资源条件需求等方面构建了税务管理现代化的指标体系,为科学的评价和实施税务管理现代化提供依据和手段.%Combining the connotation requirements of modernization of tax administration, the content of modernization of tax administration and its goal are defined. Source index system is constructed based on analysis of three rules and ten assessments; Source index system of modernization of tax administration is sub-divided into nine core index layers and twenty three peripheral index layers through analysis, screening and positioning of source index system of modernization of tax administration, such as efficiency of the collection and administration, standard of service, ability of organizational resources etc. Its index system is constructed from aspects, such as implementing performance and technique as well as demand of resource condition of modernization of tax administration, which provides basis and means for evaluating and implementing modernization of tax administration scientifically.
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