The Research On D Tax Inspection Department Bureau Management

Published in 2008,Opinions ofthe State Council on Deepening the Administrative ManagementSystem Reform calls for the promotion of administrative performance management and administrative accountability system and establishment of scientific government performance index and assessment mechanism.From then on performance management(PM)was explored at various government levels,and had been implemented within the tax system since 2014.Developed and perfected from company management experiences,PM,when applied to government,a unique organization with general characteristics of organizational structure,requires certain optimization and adjustment to fit into government public attributes.The deepening reform of China's tax system is affecting the management mode of both tax collection and tax inspection.As the last defense of tax system,tax inspection is the responsible for maintaining tax discipline and fighting tax evasion.Under new circumstances,the development of tax inspection system needs new perspectives for collection,taxation,tax service and tax agency team building.In order to achieve tax inspectionmodernization,the new management system has to inspire tax inspectionors work passion and improve tax inspection bureau daily operations.From local tax inspection bureau perspective and by 3-year case study of PM at agency D,this essay analyses the common issues confronted by local tax inspection bureau when implementing PM,namely,the unbalanced performance index weight,the neglect of management,the narrow application of assessment result and the lack of PM culture.The PM falls short of expectations due to those problems and creates low enthusiasm among local tax inspectionors.This essay,through comparative research of PM methods,proposes the categorization of performance index,namely key business index and administrative business index,of agency D.The key business index was redesigned by balanced scoreboard,while the administrative business index remain unchanged from its upper level agency.The index weight for key business and administrative business was adjusted to 6:4 to reflect the importance of key projects while keep a balance on overall work.It further argues that the effective implementation of PM requires further measures,namely organizational guarantee,expansion of application of assessment result,building a PM oriented culture,and providing technical support.