The Research On The Current Situation Of W Local Taxation Bureau Tax Performance Management And Improvement Strategy

Since the 1970s,with the vigorous rise of the government reform movement in the world, performance management has been gradually applied in various governments. As an important government department that organizes the state's fiscal revenue function,the tax department introduces the concept of performance management into the tax administration, which is both the need of modernization of tax administration and the need of building a service-oriented government. Since the implementation of China's tax-sharing system reform, change the function, improve efficiency, optimize the service has become the inevitable choice of the tax department. Since 2014, the performance management work carried out in the national tax system has achieved initial results, but there are still many problems to be solved in the tax department in the process of practice,which need to be discussed in depth and improved and optimized.This thesis introduces the background and significance of tax performance management in the introduction, reviews the relevant research literature at home and abroad, explains the research methods, the framework structure and the main creative intentions of the paper, and introduces the basic situation of W City Local Taxation Bureau.In the relevant part of the theory of tax performance management, the paper mainly defines the basic concept of performance management, introduces the performance evaluation methods such as Balanced Scorecard, Key Performance Indicator and Management By Objective,and discusses the basic pattern and main features of tax department performance management. This paper expounds the theoretical basis of performance management such as service-oriented government theory, process management theory and incentive theory.The performance management of W City Local Taxation Bureau is the main object of this paper. In the present situation and the problem part of the performance management, this paper introduces the basic practices of organizational performance management,personal performance management, performance appraisal procedures and results utilization, and explores the innovation of performance management. The thesis analyzes the main problems such as insufficient level of cognition in performance management, insufficient optimization of index system, insufficient information support and insufficient use of examination results.Based on the experience of tax management in the United States, Japan, the United Kingdom and Canada,this paper puts forward five suggestions to improve the performance management of W City Local Taxation Bureau: First, vigorously improve the performance management awareness, increase performance management propaganda,enhance performance management training effectiveness, performance management participation mechanism; The second is to optimize the performance appraisal index system, the establishment of four dimensions of the key performance indicators, improve the common performance indicators from top to bottom linkage, the establishment of different categories of personality assessment indicators; the performance evaluation of the performance evaluation; The third is to strengthen the performance management information support, the implementation of real-time performance monitoring process,the development of dynamic performance correction module, the establishment of traces of performance electronic files; Fourth, focus on the use of performance appraisal results,the establishment of multiple incentives, disciplinary mechanism, continuous improvement mechanism; Fifth,efforts to create a cultural atmosphere of performance,play a role in the performance of cultural orientation,communication and infiltration. Tax department performance management is a system project that improve internal efficiency and optimize the external image.There are three aspects of innovation in this paper: First, try to find the combination of service management theory, process management theory, incentive theory and other public management theory and tax department performance management, the use of basic theory research related practice. Second, in the design of W City Local Taxation Bureau organizational performance indicators, drawing on the enterprise performance management model, the comprehensive use of Key Performance Indicator, Balanced Scorecard and other performance management evaluation methods. Third, aiming at the problems existing in the performance management of W City Local Taxation Bureau, it is put forward to strengthen the construction of performance culture, vigorously create inner feelings, reflect the performance culture atmosphere of action and try to realize the organic unity of organizational goals and individual goals.