Research On Performance Evaluation System Of Yongzhou Local Tax Bureau’s Administration Of Tax Collection

The goal of performance management is continuously improving personal,department and organizational performance. Improvement of performancemanagement level is put more and more emphasize on and extensively probed.Performance evaluation is important for raising government performance.Government performance evaluation is performance-oriented, service quality andpublic satisfaction first, and contains the public responsibility and "customers first"management philosophy. With the carrying out of the administrative system reform,performance management has become an efficient method of acceleration thetransformation of government functions, building a service-oriented government, andimproving government efficiency. For local tax bureau, an important department ofgovernment, it’s of great significance to carry out performance evaluation.Since the implementation of tax-sharing system in1994, Yongzhou Local TaxBureau’s tax revenue has increased dramatically, while the tax collection costs aregrowing rapidly year by year. This article is focusing on performance of YongzhouLocal Tax Bureau’s tax collection and administration by analyzing the presentsituation in views of organizing tax revenue, promoting quality of tax administration,improving service of tax collection, strengthening the public accountabilitymechanism, which in turn would improve the performance of administration of taxcollection. Currently, performance evaluation mainly contains various internalinspections and assessments by superiors to their subordinates. The main performanceindicators are the completion of tax collection task and quality of tax collection andadministration. Due to their internal feature in inspection and assessment, thoseindicators are usually designed according to tax bureau’s internal managementindicators, which fails in reflecting the social benefit, with emphases on financialindicators rather than non-financial indicators and ex-post evaluation rather than priorcontrol. Thus it can not fully and accurately indicate the performance of tax collectionand administration, restricting the performance evaluation to take its role.To address the above situation and problem, this article attempts to build amodern tax administration system by improving the tax administration quality and taxservices, also to achieve the strategic goal of the “Two Increase”(tax compliance andsatisfaction of taxpayer)” and “Two Decrease”(tax loss and tax collection and payment cost), basing on theory and practical experience of performance evaluationfrom foreign tax administration and Yongzhou Local Tax Bureau’s presentperformance evaluation as well. By applying the Balanced Scorecard approach, theindicator system of performance evaluation of Yongzhou Local Tax Bureau’sadministration of tax collection was designed, in order to promote the performance oftax collection and administration, stimulate the staff’s vigor and vitality and boost thegreat-leap-forward development of Yongzhou Local Tax Bureau.