内容提要：近年来，国家税务总局开展了税收征管质量监控评价试点工作，税收征管质量评价迈出了实质性重要步伐。税收征管诊断评估工具（TADAT）是为一个国家的税收管理系统提供客观和标准化的质效评价的诊断工具，与我国正在试行的税收征管质量监控评价试点工作具有一定的相似性。本文在简单介绍TADAT的原则和作用的基础上，较为详细地介绍了TADAT的九个绩效结果及评分方法，并对如何借鉴TADAT相关设计要素持续优化我国税收征管质量监控提出了几点思考。中图分类号：F810.42/文献标识码：A/文章编号：2095-6126(2023)03-0078-04

Abstract:In recent years, the State Taxation Administration has carried out the pilot work of quality monitoring and evaluation of tax collection and administration, and substantial and important steps have been taken in the quality evaluation of tax collection and administration. Tax Administration Diagnostic Assessment Tool (TADAT) is a diagnostic tool that provides objective and standardized quality evaluations for a country’s tax management system. It has certain similarities with the pilot work of quality monitoring and evaluation of tax collection and administration in China. Based on the brief introduction of the principles and functions of TADAT, this paper introduces nine performance results and scoring criteria of TADAT in detail, and puts forward some thoughts on how to draw lessons from TADAT related design elements to continuously optimize the quality control of tax collection and administration in China.

关键词：税收征管,税收征管诊断评估工具,Keywords: Tax collection and administration,TADAT