L County As An Example Of Grass-roots Tax System Performance Management Research

As a ideological model vigorously promoted by our government in tax system in recent years,performance management as the new management mode of the basic tax system,plays an important role in improving the adminisstrative efficiency of the tax system at the grass-roots level,promoting the modernization of tax revenue and inspiring the vitality of the cadre team.However,the implementation of performance management in China’s primary tax system is shorter,the establishment of the standard procedure and scientific evaluation index of its implementation is still in the exploration stage.Therefore,the performance management model has not really been implemented.At present,the performance appraisal of the basic tax system is still based on the traditional performance appraisal based on the empirical judgment,It has not formed a scientific,standardized and quantitative assessment system.This paper adopts the methods of literature analysis,comparative law and case analysis,The tax system of L county bureau is selected as the research object.Analyze the problems existing in performance management,then the corresponding improvement Suggestions are put forward.The main reason is not high sense of responsibility,lack of personnel,poor evaluation index,unreasonable evaluation rules,and light results.With the setting up of full-time institutions and personnel,optimize the unit performance evaluation indicators,formulate scientific and reasonable assessment rules,personal performance evaluation indicators,improve personal performance evaluation rules,strengthen assessment results using Suggestions,etc.To promote the work of grass-roots management of tax system performance with better development.