A Study On The Performance Evaluation For The Grass-roots Tax Department Based On DEA

As a national Public management organization, tax department has two major functions:one is providing strong guarantee for government financial revenue, income distribution and macro-control by organizing revenue; the other is strengthening revenue collection and management. According to law, tax management is creating good environment for tax-payment, accelerating national economy’s healthy growth. Its service quality directly relates with government image, and its level of management directly affects government financial revenue.At the same time, its level of law enforcement also represents national civilization degree. Grass-roots tax department plays a very important role in gathering wealth for the nation. It is the foundation of all tax work. Strengthening scientific and specialized performance evaluation in grass-roots tax department has great practical significance for realizing tax department functions and achieving the goal of constructing a service tax department.Tax department performance evaluation is still at starting stage in China, whether in quality evaluation of revenue collection or responsibility of tax law evaluation, tax department evaluation is often made by higher authority department to subordinate department and evaluation only emphasizes tax collectionand law enforcement, giving less consideration to improving service quality and satisfaction of tax payer.Performance evaluation is a complicated system, which needs many steps, including programme planning, system design, implementation and so on. Therefore, there are a variety of problems in the performance evaluation of grass-roots tax department. But through investigation and analysis to find out the key to the problem, according to the different situation of each department, the evaluation performance will be improved, which can not only improve the quality and efficiency of the work, but also have influence on the evaluation performance of other government departments.Firstly, summary the related theory of performance, performancevaluation, DEA method and so on. Then, establish an performance evaluation indexsystem based on DEA analysis and take Shanghai as an example to use this index system. Finally, put forward the corresponding recommendations torelative departments.