How To Improve The Level Of Performance Management In Grass-Roots Tax Authority

The proposal and use of the government performance management is of great importance for implementation of government reengineering, improvement and evaluation. How to effectively improve the level of performance management for tax authority, as one of the public sector, does not only work for strengthening internal management, but also is conducive to tax collection and management in accordance with the law and lower the tax collection cost, which leads to the harmonious relationship between tax authority and taxpayers, so the tax authority can perform its tax-collecting functions better.In this paper, the first chapter reviews the theory of performance management and the study of performance management practice in tax authority at home and abroad. For the tax authority is a vertical management department, performance management has the characteristics of homogeneity in different levels of tax authority. Therefore the paper takes H state administration of taxation for example and put forward the vision of improving the level of tax authority performance management through analyzing the problems and reasons. This paper applies the method of case study, investigation and literature review, in the perspective of the theory of performance management and government performance management and tries to find the way how to effectively implement performance management in the tax authority. The tax authorities conduct a comprehensive scientific assessment of performance in micro^ macro and throughout aspects and extends to individual performance evaluation. Through combining organizational performance and individual performance, the performance management will become the important means of human resource management itself and will become good methods of improving the level of tax management and modernization.