Research On The Tax Work Performance Appraisal System Of JY Local Taxation Bureau

Along with the development of the ages and the progress of the society, the changing of economic situation at home and abroad, all kinds of economic organizations are fighting to enhance the performance of their own work. And such fight which is an indispensable part of the organizational development strategy has become an essential one of the organizational management. As one of the most important functional departments in the local government, local taxation departments accumulated wealth for the country and taxed for the people, and charging of the adjustment levers of local economic development. Scientific and effective performance management method is an effective way to adapting the changing situation today and transforming functions for the local taxation departments. Taking the performance management as means, established and improved performance appraisal system to local taxation departments, which has been the most important content to create a modern service-oriented tax authorities.Based on the above analysis and combined with the author’s experience in the JY local taxation bureau, with the theory mastered during the learning period of MPA, this article uses modern performance management theory as a guide, takes JY local tax system performance management practice as a study case and makes reference to successful models and experiences of performance management from abroad, giving realistic advices on improving the management and appraisal system of JY local tax system, exploring potential capability of human resources, strengthening tax collection administration, improving the service to tax collection and using information technology on tax management, to fully make use of public administration research for administrative management and guidance on basic-level practice.This article is divided into five parts. The first part mainly introduces the background and practical significance based on which this topic is chosen, the main train of thought and approach of the research, the current status of the domestic and international, and the basic structure and content of the article. The second part carries on an outline of the theories that are to be used in this article. The third part introduces the advanced experiences of some developed countries. The forth part analyze the present situation of JY local tax system and discuss the problems existed in this system concerning the performance appraisal and the causes of such problem. The fifth part is about solutions, which is the most important part of this article, it aims to present the solutions in improved tax performance appraisal environment, divided tax work performance appraisal indicators, innovatived tax work performance appraisal methods and increased the tax work performance incentive.Combined with the author’s work experience, with the modern performance management theory and the advanced experiences of some developed countries, finally obtains the main conclusion of this article:combined use of the360-degree performance appraisal method, the MBO and the KPI to improved the tax work performance appraisal system, and proposed the tax work performance appraisal system should improved tax performance appraisal environment, divided tax work performance appraisal indicators, innovatived tax work performance appraisal methods and increased the tax work performance incentive. The main conclusion of this article has the model function to improved the tax work performance appraisal system of executive office. At the end of this article, we described the shortcomings in the research process and direction for further research.