Research On Performance Management Of Local Tax Authorities Of China

In recent years, the management concept of the modern enterprise has got the attention of the whole society as the deepening of China’s participation in globalization process. All state organs and units in our country began to pay attention to the introduction of performance management model in the process of the transformation, which has become the important tendency of organization and management under the background of market economy. Tax authorities at the grass-roots level, as the core of the national economic management units, are shouldering the revenue management, adjusting the economic dispatch, organization to carry out the tax policy and service mission of social work. Therefore, this article, focusing on the subject of tax authorities at the grass-roots level, through literature researching, questionnaire survey and research methods such as comparison researching into grassroots taxation organs on the problems related to performance management, strive to provide effective suggestions for the current practice of the performance management of the taxation authority at the grass-roots level in our country. The author believes that we must strengthen the innovation of the performance management mode, in order to further promote the modern management level of tax authorities at the grass-roots level in our country, so as to the modernization of the management transformation. In this paper, the research is divided into five parts:Part one, introduction. In this part, I will narrates the background, significance of the topic, summarize the domestic and foreign research status, and identify the research ideas and methods to satisfy the need of the research in this paper.Part two, the basic theory of the performance management in the tax authorities at the grass-roots level. In this part, I will mainly discuss the concept and content of performance management, and analyzed the characteristics and the constituent elements of the performance management in the grass-roots tax authorities. I will also expound the necessity of the performance management in grass-roots taxation organ, so as to offer the theoretical support to the research in the subsequent sections.Part three, the present situation and problems of the performance management in the tax authorities at the grass-roots level. I mainly discuss the current situation of the performance management in the tax authority at the grass-roots level in our country, moreover the existing problems and the reasons, in this part.Part four, the practice case studies of the performance management in tax bureau of Junan county. In this part, I will introduce the general situation and the construction of the performance management system in tax bureau, take the tax bureau in Junan county as an example, and put forward the existing problems and reasons in the implementation of the performance management in the tax bureau of Junan county at the grass-roots level, in order to lay the foundation of the next part research.Part five, the basic thoughts and countermeasures to perfect the performance management of the grassroots tax bureau in our country. In this part, I will put forward some measures, such as the new ideas and design method, making the subject and the plan of the performance clear, the optimization of the performance management and monitoring system in the grassroots tax organ, establishing and improving the performance management of post standard and pluralistic evaluation, strengthening the modern grassroots taxation organ performance management for the construction of talent team and build grassroots taxation organ performance management information platform of several aspects, to optimize the performance management of the grassroots tax bureau in our country, for contributing to the deepening reform of it.