The Research On Grassroots Tax Authorities Performance Management

Performance management is one important measure for innovative government management. As the important economic management and tax enforcement department for the nation, to implement the performance management in the tax department is the urgent need to adapt to the general trend of government management reform and it is also the intrinsic requirement for servicing the overall picture of economic and social development. Against the backdrop that uniform performance management is implemented in the national tax system, the task of performance management in the grass-root tax organ is selected as the research subject in this paper. The implementation of performance management in local taxation bureau of Laiwu city was taken as example with the focus on actual work of grass-root tax department. Problems with the applicable performance management system are analyzed specifically from the aspects of formulation, operation and result application of applicable performance management system, and approaches for grass-root performance management are explored. Approach of combination of theory and demonstration is adopted in this paper. Based on reading of relevant literature and books, performance and performance evaluation theory are summarized, and performance management history of local taxation system in Laiwu is analyzed. Demonstration research is conducted in combination with cases based on the reference to performance management experience of taxation system at home and abroad. This paper is mainly divided into six chapters.The first chapter is the introduction where the task selection background and research significance are described. Status quo of relevant research of government performance management conducted by scholars at home and abroad is reviewed, and research idea and main research approaches in this paper are introduced. The second chapter is the main part of this paper. Basic theoretical basis and practical meaning of performance management of taxation department are discussed, basic theory of the government performance management is elaborated, theoretical basis is fully explored, the necessity and feasibility of the implementation of performance management in the tax system is clarified, which lays the theoretical foundation for grass-root tax authorities to implement the performance management. Firstly the basis and source of governmental performance management is described, then the basic approaches to study the government performance management are studied, including management by objectives, the balanced score card, all-around assessment approach, etc. and the application of governmental performance management in the tax department is summarized and analyzed. In the third chapter, the status quo of performance management system in Laiwu local taxation department is summarized, the implementation and index system of performance management system in Laiwu local taxation department is described in relative details. After the basic situation of Laiwu local taxation bureau is described briefly, the background of its performance management implementation and specific basis for determination of performance objective are analyzed. Then the design situation of performance objective system of Laiwu local taxation department is expounded. The performance management system of Laiwu local taxation department mainly includes system unit evaluation, authority department evaluation and personal performance evaluation. The design characteristics for index systems of these three departments are introduced and analyzed respectively. After the local tax performance evaluation rules in Laiwu is introduced specifically, preliminary analysis is conducted for the performance evaluation results in 2015 to showcase the achievements made in current performance management in Laiwu local tax department and provide solid foundation for analyzing the problems with the performance management in Laiwu local tax department. In Chapter four, the problems with applicable performance management system in Laiwu local tax department are analyzed specifically, mainly including the performance evaluation index seeking overall picture while losing the focus; the performance evaluation focusing on the form while neglecting the essence; flaws with personal performance management evaluation; imperfect incentive mechanism for performance evaluation, and the causes for such problems are analyzed one by one. In chapter five, the performance management implemented by taxation systems at home and abroad and experience reference of performance management implemented in domestic enterprises are introduced. The advanced experience of taxation performance evaluation in taxation departments in USA, Singapore and Japan is analyzed, providing some indication for improving the performance management system in local taxation bureau of Laiwu city. It is pointed out that the performance management must have clear objectives, practical indexes and specific content so as to guarantee the actual effect. In Chapter 6, suggestions on implementation of performance management in Laiwu local taxation bureau are offered, and targeted opinions and advice are summarized targeting the problems in chapter four and by referring to the indications in chapter five, including mainly the scientific formulation of evaluation index, focus on daily management and improvement of incentive mechanism, etc. Only by continuing to make the performance management regular, systematic and scientific can we finally realize the win-win situation of personal growth and organization development.Problems with the operation of performance management system in grass-root taxation organs are summarized with scientific analysis approach via deep study, suggestions for improvement and ideas to solve problems are raised based on the practical experience and theoretical study so as to provide certain reference for construction of performance management system in grass-root taxation departments.