Research On Problems And Countermeasures Of Performance Management In Grass - Roots Tax Departments

At present,China is at a critical moment of comprehensive restructuring and various systematical reforms are will be further advanced.The improvement of government performance management plays a very important and positive role in promoting Chinese economic restructuring and government system reform. The Tax authorities, an important national economic administration and tax law enforcement agency, faces a significant challenge of how to effectively guide the millions of tax troops, millions of taxpayers and how to manage numerous microeconomics. Since January 2014, the State Administration of Taxation chose state administration organ and nine provinces (city) Revenues as pilot units to explore the performance management model. Since July 1, performance management has expanded in the national tax system. From the process of the pilot units and the full implementation, the tax department performance management encountered many difficulties and problems, especially the grassroots tax authorities difficult point problems in promotion and application got outstanding. As the tip of the tax system, grassroots tax authorities is a bridge connected the country’s tax system and the specific taxpayer carrying tax liability, its performance management promotion has self-evident significance. Author found relatively less study about grassroots tax authorities performance management according to the literature review in theory and practice circle. So this article takes the perspective of grassroots tax authorities-Heze, to analysis and demonstration our specific application in grassroots tax authorities implementation of performance management, from a common problem in Heze City grassroots tax authorities in the implementation of performance management in the presence of and reasons.First part of the article points out the background and the significance of this subject, introduces research purposes, contents and methods, briefly describes the history of development of the performance management at home and abroad, selects relatively typical performance management development history of British and American to explain. Second part analyzes the theoretical part of the performance management, describes author’s understanding and perception of performance, performance management and government performance management, introduces several common performance management of government department, and analyzes the advantages and disadvantages of different kinds of performance management. Third part conducts a comprehensive study of tax system performance management, makes a brief summary of the necessity to implement performance management in tax system, and the relevant analysis of the feasibility to implement a comprehensive performance management in tax system, combines the development history of tax department performance management since 1980s, makes instructions explains why to choose grassroots tax department, especially grassroots State Revenue department Performance Management as a research object. Fourth part takes the grassroots tax authorities-Heze City State Administration of Taxation as an example, describes the institutional settings of the State Taxation Bureau of HeZe City, introduces related outcomes of performance management achievement in HeZe City State Revenue. The sixth part devotes several pages to the achievements of implementing performance management in the taxation bureau of HeZe, combined with domestic and foreign research theory and practical experience, shedding some light on how to perfect performance management.The innovation of this paper lies in that it is based on the full implementation of performance management in the national tax system, focused on the advancing of performance management in grassroots tax authorities, conducts a great amount of in-depth researches towards grassroots tax authorities and elaborates on how to implement performance management in grassroots tax authorities. The ultimate objective of this research is to show how to implement performance management effectively and smoothly in the grassroots tax authorities.