Strengthening Grass-roots Tax System Performance Management Countermeasures Research

As the national important economic management and tax law enforcement,tax authorities are faced with a significant task,which is how to effectively lead million-man army management billions of taxpayers' important subject and a large number of micro economy. Since January 2014, the state administration of taxation administration and nine provinces(city) tax bureau as a pilot unit began to explore the performance management mode, since 1 July, performance management proceeded in an all-round way in tax system. From the process of pilot work and full implementation management, we can see that there are lots of difficulties for performance management, especially in the promotion and application of the taxation authority at the grass-roots. Grass-roots tax authorities as a tax system endings, is also a bridge of connecting the national tax system with bearing tax obligations of the taxpayers, the significance of the implementation of performance management is self-evident. The first part point out the background of paper topic. Under the background of central propulsion, strict and perfect performance management, the tax department as a national economic management and administrative law enforcement needs implement the party central committee and the state council deployment requirements seriously and promote the performance management. This article analyzed the concrete implement performance of our country's tax authorities from the grass-roots level, the common problems existing in the process and reason, and put forward relevant suggestion how to perfect the grass-roots tax authorities and recommendations.The first part of this paper point out the paper selected topic background from the history of other countries' performance demonstrates the development of performance management abroad, and has adopted relevant scholar's research in China. The second part analyzes the concept of performance management and the theory section. The third part of the layout of the tax system of performance management and promote the explanation, especially analyzed the performance management of Hebei province The fourth part is mainly for the evaluation of former job task of grass-roots tax authority, the entire performance management after 2014, the application process, scoring method and the results of application and significance. The fifth part mainly introduced the problems existing in the performance management at the local level. The sixth part is to strengthen grass-roots tax system performance management countermeasures...