The Research On Performance Evaluation In A Primary State Administration Of Taxation

As an important function of government departments, tax departments bear the corresponding work, its performance and the level of administrative efficiency has a direct impact on the overall performance of the Government.Therefore,establishing scientific evaluation system,improving the performance appraisal system to assess the tax departments is necessary.In recent years,the superior tax authorities and primary tax departments also studied and implemented lots of evaluation indexes and evaluation methods to improve the efficiency.But due to the vertical leadership system and the relative independence of the professional and business areas,the performance appraisal of primary tax departments are difficult to transplant from others,most of the methods we have already is measured in time units, and mainly aims at completeness of the current period,they can not afford to the goal of improving performance.Therefore,the necessity and urgency to redesign performance evaluation system in tax departments stand out.This paper attempts to explore and build a suitable means and methods of performance assessment of State tax departments, drawing the maturity theory and experience of enterprise performance management, combined with the author’s working experiences in the tax department, and provide some recommendations for the State Tax Department to reference to.First, describe the performance evaluation process binding the characteristics of the performance evaluation of the tax department, analysis the tax department performance evaluation factors in five areas:political factors, economic factors, the evaluation of subjective factors, technical factors and organizational structural factors. Secondly, conclude the advantages, disadvantages and differences of BSC and KPI which always be use to evaluate the public department performance, and choose the balanced scorecard method as a method of performance evaluation of China’s state taxation departments; and use AHP to determine the weights of performance evaluation index. Then, set out the implementation process, agencies, procedures, and key point. Predict problems that you might encounter during the implementation, the corresponding countermeasures. Provide comprehensive and rational basis for performance evaluation of State tax departments. Last, XX State Taxation Bureau in Heilongjiang province, for example, against their working conditions and problems to redesign its performance evaluation system and comparative context in2010and2013the overall performance evaluation in an attempt to draw development recommendations.