The Study On The Improvement Of Performance Of Grass-Roots Tax Department Employee

Performance management is a powerful tool for human resource management and strategic management for an enterprise. It's also an effective way to improve the administrative efficiency and promote the implementation of the work for government. Thus, it plays an important role in the management of the enterprises and the governments. From 2011 to 2012, the state council of China had approved 28 provinces and ministries as the pilot to carry out the performance management. In 2013, "The Decision on Major Issues Concerning Comprehensively Deepening Reforms" of CPC Central Committee required "Strictly carry out the performance management and fulfill responsibility". It can be seen that performance management has been an important measure to change the management function, innovative management method, advance modernization in the state governance system and governance capability.The tax department is an important section of law enforcement and economic management. Among them, the grass-roots tax department (level is lower than the province) as the front of taxation plays a key role in law enforcement, tax collection and servicing taxpayer. In this case, it is necessary to carry out the performance management to assess the departments as well as the employees. In 2014, State Taxation Administration promoted the organization performance management. In 2015, employee performance management was put into effect formally.In accordance with the higher-level requirement of the work, JN local taxation bureau carried out the employee performance management which played a positive role in improving organizational performance and motivating employee in 2015. But its lack of experience caused many problems. This paper uses the employee performance management of JN local taxation bureau as a case study, combines with questionnaire and depth interview. It finds out the problems of employee performance management, draws lessons from the successful experience at home and abroad, and combines with KPI,360-degree assessment, MBO, puts forward rational proposals for the improvement of employee performance management for JN local taxation bureau.The contributions of this paper are:First, for the theory, the study in the field of employee performance management of tax department is new. It lacks related research. This paper enriches the theory of the grass-roots tax department employee performance management. In addition, this paper probes the problems and establishment of the performance culture, which fills the gap of present work. Second, for the practice, the present employee performance management was restricted to the regular employee. This paper included window staff (informally-recruited staff), which can help improve the level of tax service and the taxpayer satisfaction. In the aspect of incentive mechanism, this paper deeply explores the incentive mechanism from practice, which is helpful to guide the actual work. Third, for the research method, based on case study, this paper combines well developed theory and practice from the micro perspective, puts forward the optimization scheme and enhances feasibility. All these will provide a valuable to the grass-roots tax department in other areas.