Research On Performance Management Issues Of Grassroots Tax Authorities

The tax department of government is a very important economic functions,its performance directly affects the overall performance of the government,its performance evaluation has become an important part of government performance evaluation.In deepening the reform of government and its work in the construction process,how to strengthen its performance management of local tax authorities,through the scientific management well,the tax work,increasing government efficiency,optimize the allocation of resources is the need of the modernization of tax management,more is the need to reform the local taxation organ professional.This paper is to study the performance management system of Shandong ProvinceState Taxation Bureau of Huantai County as the object,through the analysis of the existing problems in the performance management system,and summarizes the advanced experience of developed countries,put forward the solutions.Based on the performance management of the local tax department of our country,firstly expounds the basic theory and method of performance analysis management,and then through the performance management system of Huantai County of Zibo city as an example to analyze problems,make some research and analysis according to the status of implementation of the relevant circumstances,put forward to further improve the assessment of the main,to build a comprehensive performance evaluation system,strengthen the use of evaluation results and suggestions,in order to improve the resource allocation efficiency of the State Taxation Bureau of Huantai County,and ultimately achieve optimization of tax services.The first part elaborates the background and significance of the performance appraisal work basic tax departments,through the studies of performance management at home and abroad to introduce a main research contents,ideas and methods.The second part is the related theory of performance management of the paper,introduces the connotation of performance management,performance management has pointed out that the basic tax department system the characteristics of the target,and the communication,introduces three basic theories of performance management,key performance indicators,balanced scorecard and target management method.The third part mainly introduces the current situation of the performance management of the StateTax Bureau of Huantai County,Huantai County,focusing on the existing performance management issues are discussed,although the implementation of performance management has brought some results,but because of its performance management theory in still in the stage,the relevant measures are not perfect,so there are many problems in the process of performance management In this part,not only pointed out the existence of the State Tax Bureau of Huantai County performance management problems and from the macro level,the causes of these problems are analyzed.The fourth part introduces the United States,Japan,South Korean government departments in three countries especially the performance management of the financial and taxation departments to practice,the performance management experience of these countries the introduction,which provides a realistic basis for the implementation of performance management in China's basic tax department better.The last part of the thesis is mainly based on the existing problems of performance management of the tax department put forward the improvement measures,the paper mainly from how to determine a reasonable assessment of the subject,how to improve the basic tax department performance evaluation system and application etc.the performance management results puts forward some countermeasures for strengthening the performance management of the State Tax Bureau of Huantai county.