Study On The Construction Of Performance Appraisal Of Local Tax Authority Of Yongzhou Based On The Balanced Scorecard

Modern government aims to provide high-quality and efficient services to citizensand society, to improve administrative performance. And so, as an effective managementtool, the government performance appraisal played an important role in the publicadministration. Land tax Organization is an important economic function of governmentdepartments, has a significant influence on national economic and social development, andassessment of its performance has also become an important part of the GovernmentPerformance Evaluation. Since the reform and opening up, China’s land tax business hasmade a great progress, but compared with modern tax requirements, it is still faced withmany problems, the core of the problems is how to improve the performance of the landtax organization. The premise is to establish a set of performance evaluation index systemfor our land tax organization. In currently, in the performance management process ofChina’s land tax department, a lot of problems appeared, such as inefficient performanceevaluation, performance evaluation without “customer-oriented” concept, performanceevaluation just with a mere formality, and so on. This article aims to set a set of scientific,rational, effective performance evaluation system of local taxation authority, to providedrips for local tax authorities to improve the overall performance, improving managementand improve service levels.This article research the performance evaluation system of the local tax authoritiesfrom four aspects. The first part described the background and significance of theperformance evaluation of local tax authorities, the research status and innovation. Thesecond part is mainly shows the theoretical explanation of construction of the performanceevaluation system of local taxation authority. The third part mainly interpreted theproblems of local taxation authorities’ performance evaluation of Yongzhou and thecountering causes. The fourth part is to build local tax authorities’ performance evaluationsystem of Yongzhou based on the Balanced Scorecard. The evaluation system includes thefinancial aspects, tax-payers aspects, internal management processes, grow and learnaspect, to cover all of the aspects of performance management of local taxation authorities.To provide some drips for scientific appraisal of local organization.In this paper, via the study of relevant aspects of the tax organization to design aperformance evaluation index system proves to be systematic, comprehensive, practical,and also provides ideas and methods to further promote the modernization of the local tax authorities. The innovation of this paper is: firstly, introduced the Balanced Scorecard toperformance appraisal system, to promote a multi-dimensional performance evaluation ofthe local tax authorities, concerned about the financial index, while focusing onnon-financial index, taking the long-term interests into account when considering theshort-term interests, to improve the target system of the local tax authorities. So that thelocal tax authorities can achieve a balance between tax revenue maximization andtaxpayer satisfaction. Secondly, the performance evaluation system introduced BalancedScorecard, with the customer level index, the performance assessment system becomemore perfect. It helps to enhance the responsibility of local taxation organization’sworkers, also helps to make local tax authorities pay more attention on the taxpayers.