A Study On The Evaluation System Of Work Assessment At The Basic Level Tax

For more than 30 years of reform and opening-up, China’s gained rapid development both in economy and social effects. As a barometer of the economy, taxation also showed an extraordinary performance. As the development of the country in recent years gradually turn into the new normal economic trend, regional economic growth is slowing down, the scale of tax revenue declining, leading to pressure for financial revenue and expenditure, differences of the public cognition to taxes, and lack of three-dimensional holographic external evaluation mechanism, which exerting pressure on regional macroeconomic and financial functions of tax authorities at the grassroots.It is mainly manifested in the lack of social evaluation of the taxation authority at the transverse and longitudinal comparison standard, which causes the lack of long-term goal programming. The pursuit of short-term benefits increases sunk costs, the serious waste of social resources, damage of rigidity of tax law execution in different degree, low social satisfaction, these phenomena will hamper the good operation of the national economy and healthy development of public taxion. As the internal performance management in the tax authority improving, establishing a scientific and effective external evaluation mechanism is particularly urgent and necessary.Taking F county state tax bureau as an example, through a large number of visiting survey, further study of this department’s almost three years social comprehensive evaluation assessment, including evaluation subjects, evaluation methods and the evaluation result application, analyzing how the current external evaluation mechanism influencing the practical work, in view of the universal lack of subjects, lack of objectivity and professional standards, asymmetry plight of assessment information, public relation of the tax authority at the grass-roots level, giving suggests to the tax authorities at the grass-roots level that establishing a professional, compatible, scientific external appraisal mechanism, use the evaluation indexes of public administration which combined inclusive and exclusive indexes, to give full play to the constraints and guidance of external evaluation, put forward the healthy sustainable development of various work for grass-roots tax authorities, thus providing basic assurance for taxation effects.The purpose of this paper is to clarify that, improving the external evaluation mechanism of grass-roots tax authorities, is a matter of the external environment support like law support, tax compliance and information symmetry, it needs establish the external evaluation index system of universality and individuality, determine the scientific and reasonable index r atio, introduce the independent,professional third-party evaluation, formulate and implement the security system of application for the evaluation result, just can be used as the important basis of the grass-roots tax authorities management level and efficiency, through evaluating to promote tax authorities at the grass-roots level to provide citizens with more high-quality public products and tax-related services.