Research On Performance Evaluation Of Grassroots Land Tax Administration

With the pace of globalization and informatization, the sense of responsibility and performance awareness in government departments is also in the increase. In western countries, governments would introduce the performance assessment idea that has been practiced and proved effective in enterprises into the government department management so as to improve the management ability and government service quality while reducing the management cost. With the pace of Reform and Opening-up, the performance assessment in China has been given more and more attention due to the reform of the administrative system.This paper firstly conducts a survey on the literature related to performance assessment theory both at home and abroad, then identifies the key indicators of performance assessment in Lichuan Local Tax Bureau by using methods such as balanced score card and key performance indicator. Also, order relation analysis method is employed to calculate the performance assessment results of each key indicator at the end of year in the bureau mentioned above. Besides, through the use of questionnaires, the problems and reasons behind in the performance assessment in basic local tax administration units are discussed. After that, the experience in the performance assessment processes in the public administration departments of UK,US and Australia are introduced. Based on the inspiration generated by them upon the basic local tax administration units in China, the solutions and suggestions are offered for those units in perfecting the performance assessment system by using the idea of“internet plus tax”.