Study On Performance Appraisal Of G City Tax Law Enforcement

For national administrative organs, tax law is one of important administrative enforcement activities. Evaluation of tax law in China is still in its infancy, but it affects the quality of national tax revenue and taxpayers enthusiasm. The evaluation plays an important role in the work of tax law-enforcement departments, thus it has caught widespread attention in every tax law administrative organ. In recent years G City State Administration of Taxation Office has carried on preliminary exploration on the evaluation of tax law enforcement and formed rough performance appraisal indexes, but which has many defects such as index lag and evaluation method arbitrariness and so on. Tax law covers a wide range, and enforcement behavior differs on performance evaluation methods. Therefore, this thesis chooses taxation inspection, major aspect of tax law, and analyses and introduces the performance appraisal in grassroots level tax inspection units of G City.The main work focuses on three aspects:First, the basic information of G City tax law enforcement and the current status in its basic inspection units are introduced, and the advantages and disadvantages of the existing PA are analyzed.Second, based on existing problems, the principles and ideas of a new evaluation index system are presented, then the theory of balance score card is used to build the index system of PA from four points—finance, taxpayer, internal operation flow and employee learning. The calculation of these indexes is given from two classes: the qualitative analysis with quantitive analysis indexes.At last, weighs of every index are given by analytic hierarchy process and the MacCrimmon is used to quantify the qualitative index. Then standardization of these indexes is handled by compositive index method, and finally general steps of Performance evaluation model and method are given with an example of one of grassroots level tax inspection units'indexes data in a certain period.This PA model combines quantitative and qualitative analysis, which abandons irrelevant indexes existing in original evaluation. This model brings in indexes of taxpayer and employee learning, and implements employee motivation according the evaluation results. This method can improve the staff's working enthusiasm and emphasize the important of taxpayer, which will promote efficiency and effectiveness of tax inspection.