| The late 1970s to early 1980s, "The new public management movement" in the world is gradually rising. New Public Management emphasis on "customer first", customer-oriented, urging the government to provide quality and efficient service for the purpose, improve performance as the goal. Tax departments, as the government's public administrative law enforcement departments, the service quality directly related to the image of the government, the level of administrative law enforcement of the taxation of civilization, the management level of a direct impact on the cost of, directly affect government revenue, its performance directly affects the government's overall performance. County state administration of taxation as a department of grassroots organizations, standing first line of the tax, contacting the majority of taxpayers, the task of implementation of various tax policies, is the tax basis of the work. Therefore, to explore how to establish a county-level tax department for the performance management system, promoting the performance management of the county-level tax department gradually scientific, standardized, to be realistic and urgent demands of the tax department. Draw on the relevant performance management theory, the feasibility of introducing the Balanced Scorecard.Firstly, the paper sum up and concluded the performance management, performance evaluations and the theory of balanced scorecard, then, analyze the status of performance management in the county-level tax department. Then, with the actual grass-roots tax departments, to build a balanced scorecard based performance management system, and how effective implement the performance management and recommendations put forward some countermeasures, in order to provide consult and reference for tax department leadership. To further improve the quality and efficiency of tax administration and better for the social and economic services, and promote harmonious development of taxation.
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