A Study On The Performance Evaluation For The Grass-roots Tax Department

With the deeply reforming of the government reformation in our country, the government performance evaluation has been paid more attention both in theory and in practice, but lots of problems are still existed. The purpose of this paper is to build up a set of brand-new index system of performance evaluation, which is suitable and general for most of the grass-roots tax department of our country, and to provide some references for the management and reformation in tax department.This paper introduces the development status of the government performance evaluation in our country from the history and present conditions. Then from the organization of the tax system in the whole country, and the establishment and the function of the grass-roots tax department, the conception and scope of the grass-roots tax department are brought out, and the corresponding reform suggestions on the malpractice which exists in the current tax-department are proposes. Through analyzing the function and the examine methods over the years of the grass-roots tax department, the frame of the system on the performance evaluation for the grass-roots tax department is defined, and the index value of each assessment is discussed. This paper draws into the analytical hierarchy process(AHP) and the fuzzy synthetic evaluation, and define the index weigh of the performance evaluation for the grass-roots tax department by the former method. At last, by cases the index system of the performance evaluation for the grass-roots tax department is proved.The index system of the performance evaluation for the grass-roots tax department defined in this paper is simple, practical, and the index is easier to quantize, which is suitable to use for almost county-level tax-bureau and levy-bureau. The foundation of the system fills in the blank of the performance measurement in the grass-roots tax department, and provides a method for the transformation on the tax system and the management based on the performance.