Research In The Improvement Of Performance Management For The Branches Of ZS Municipal Local Taxation Bureau

With the development of the theory, performance management has been widelyacknowledged and appreciated by most scholars and managers since it was put forwardin1970s. It was brought to the area of public administration from enterprise in somedeveloped western countries around30years ago. And now, it is presented by Chinesegovernment in the 《Comments on deepening the reform of administrative system》which was adopted at the Chinese Communist Party Plenum of the17th session, Thecomments indicate that it is important to insist the government performancemanagement system and administrative accountability system for the sake of building ascientific index system and assessment of government performance. The taxationdepartment works as a functional department in charge of the taxes, its effectiveperformance management will helpful to administer taxes in accordance with the law,reduce costs of tax collection and promote harmony between payers and collectors. As aresult, it can better fulfill its mission of collecting wealth for the country.As a local taxation bureau in Guangdong, ZS Municipals Local Taxation Bureauwhich is comprised of twenty-four taxation branches has four core values about how toserve better. The core values include collecting wealth for the country, enforcing the lawfor people, seeking the superior high-performance and promoting harmony betweenpayers and collectors. Also, the primary taxation departments are accustomed to servingtaxpayers. Therefore, the efficiency and specification of enforcement can directly affectnot only the cost of taxation collection but also the reputation of our government.But at present, ZS Municipals Local Taxation Bureau is still mired in theperformance assessment which is so limit to solve the problems occur in current asfollowed. Firstly, ZS Municipals Local Taxation Bureau overemphasizes the taxationtasks which makes the assessment index deviate from the goal and it’s harm for thebureau to transformation from enforcement to service. Secondly, paying too muchattention to the results of assessment rather than the process of management leads to apoor effect on supervision. Thirdly, in place of controlling during the process, ZSMunicipals Local Taxation Bureau usually makes afterward inspections on the problems. so that it can not inspire a better performance of taxation personnel. Fourthly, theassessment has great capacity and low transparency which result in the taxationpersonnel’s resistance. Last, ZS Municipals Local Taxation Bureau doesn’t apply theresults of assessment in personal reward. From the problems listed above, we can drawa conclusion that conducting a study on the improvement of performance managementbecomes particularly important for ZS Municipals Local Taxation Bureau.Based on the theories of performance management, this paper first gives thereaders a brief description of the study and the experiment which were adopted by thetaxation bureaus at home and abroad. Then, it introduces the status quo of theperformance management in ZS Municipals Local Taxation Bureau and analyses theexisting problems from the index and the process. And it also provides some ways forimprovement by using a balanced score card and optimizing the process. In the processof building a comprehensive performance index, ZS Municipals Local Taxation Bureautries to meet the requirements of accuracy and large coverage by applying advancedinformation technology. And it pays equal attention to the project schedule methods andthe monitor control to satisfy the needs of controlling different performance. In the endof this paper, the writer gives some suggestions for ensuring the experiment ofperformance management from different aspects including the thoughts, the systemsand the technology.