Tax Authorities Improvement Of Performance Appraisal System

Since the21st century,the globalization,informatization and marketization of the world economy has got the rapid development. Throughout the whole world,the government performance management mode has already been applied and practiced by western countries in the1970s,which originally belongs to the performance evaluation method of enterprises and was put into use by government sectors.Then the new public management movement subsequently got started.In our country,the government regards the constant in-depth institutional reform as its important job content,which makes the government performance appraisal received widespread concern and attention.As an important state administrative department,the tax department has the indispensable duty on the country’s fiscal revenue,macroeconomic regulation and control and the regulation of national income distribution, which embodies the more significance of the tax department performance evaluation.The previous appraisal system has many problems,such as the deviating assessment content and target,the unscientific assessment design,the undefined indicator design,formality examination and lack of communication and feedback in the assessment process.So,it is very necessary to establish an effectiveness of the scientific, comprehensive, efficient, standardized tax department performance evaluation mechanism in the basis of adapting to the actual situation of China’s national conditions and tax civil servants,complying with the idea of people-oriented and referring to foreign advanced of cases.Grabbing these opportunities,this paper studied and designed a set of performance appraisal system for the Wuhan administration of Local Taxation.This article used the research method of combining theory with practice. On the premise of reference related books and literature,this paper has carried on the induction and summary to the existing performance theory and the performance evaluation theory.With the research of the Wuhan administration of Local Taxation,the paper designed an internal performance evaluation system which is suitable for Wuhan administration of Local Taxation.This paper consists of six parts. The first part introduces the research background, significance, literature review, research methodology and the main framework thesis topic. The second part describes the basic theory to build a scientific and rational use of performance appraisal system needed, including performance theory and performance appraisal theory, in particular to the balanced scorecard, key indicators and targets set design and so on. The third part discusses the performance appraisal in Wuhan Local Taxation Management. The fourth part analyzes the main problems in Wuhan Performance Management land tax system and cause analysis. Section V discusses the Wuhan land tax system performance appraisal management system design and security implementation. Finally, for the full text of the summary and analysis of the deficiencies of the article.Based on the research, analysis, and summarizes the domestic and foreign advanced on the premise of performance theory,according to the more general to the specific, the public sector to the order of the tax department,this paper designed the tax department performance management with the basic model of effectiveness,which has the positive significance to the actual performance appraisal for the tax department.This paper discusses the process, fully focused on the theory and practice of combining this principle. It was with a combination of theoretical and practical research ideas, the author makes the research and design of the tax authorities to improve program performance assessment system to support both theories, there are facts, which is the innovation of this paper.