The Study Of The National Tax Bureau Performance Appraisal’s Problems And Countermeasures

With the continuous advance of China’s tax system, performance assessment as to improve government efficiency, promote the functions of the change, a powerful means to improve the image of the sector more and more attention. For further improving the quality of tax collection and management, the implementation of people-oriented service concept, our tax department has gradually explored some scientific and effective performance evaluation system, and in practice to obtain good results. However, due to the subjective and objective factors of system, experience and time, China’s tax authorities, especially the grass-roots tax departments in the performance evaluation system, still have some deficiencies.This article first focus on the tax department performance evaluation of the historical process, by analyzing the various stages of the grass-roots tax collection department performance evaluation of the organizational structure, tax functions, etc., to explore the background, the primary tax collection sector performance appraisal system characteristics and role; and then from sectoral objectives, evaluation indicators, assessment methods, assessment and evaluation of the main results of analysis of the use of these five departments in the primary tax levy to build in the existing performance appraisal system deficiencies and defects, and to focus on a comprehensive countermeasures and suggestions.This article is the perfect primary national tax departments of performance assessment system responses and recommendations is comprehensive, objective, and feasible, to the existing grass-roots national tax departments performance assessment system with the perfect complement to help to promote grass-roots tax revenue from taxpayers to provide high-quality and efficient services of tax services with a view to further enhance the image and promote the harmonious development of our society.