Study On The Improvement Of Tax Service Performance System In Shangrao Local Taxation Bureau

Since the 18 th National Congress of the Communist Party of China,China has endeavored to deepen reform of the administrative system,transfer functions of the government and build a service-oriented government.As local taxation bureau is an important part of government department,taxation service is not only the linchpin to realize the taxation function,but also related to the image of a service-oriented government.That-to center on taxpayers,enforce the law for the people and boost cooperation in national tax and local tax bureaus,so as to offer high-quality and efficient services to taxpayers has turned into the local taxation bureau's new goal and direction for deepening reform.Given the asynchronism,perishability,intangibility and diversity in taxation service itself,that establishing scientific performance management idea and evaluate the taxation service is the difficulty and emphasis in basic taxation bureau.Thus,by means of utilizing performance management theory,this paper attempts to analyze the problem and cause of performance management of taxation service in basic taxation bureau.Based on referring of advanced experience and method,it aims to build up an effective performance management system of taxation service.In view of the above,this paper taking Shangrao Local Taxation Bureau as a specific case,analyzing the problem and cause of its taxation service performance management and drawing on the major practices of taxation performance management at home and abroad,through questionnaire and interview survey and so on proposes suggestions to build a scientific management system of taxation performance.As the survey shows,the problems of performance management of taxation service in Shangrao Local Taxation Bureau are as follows: the imperfect performance management element,unscientific performance implementation process,unreasonable performance assessment index,blocked performance feedback mechanism,and improper application of performance result.After further analyzing the causes of said problems,it found that,ideological understanding,management mechanism and objective condition restrict the performance management.Finally,this paper puts forward some countermeasures and suggestions for perfecting performance management system of Shangrao Local Taxation Service.First,it is to transfer the idea of performance management,by cultivating performance culture and setting up service concept.Second,it is to facilitate the construction of performance working mechanism,by promoting management systematization,organization specialization and training normalization.Third,it is to reinforce performance process control,determine performance target reasonably,improve process-monitoring system and establish performance information platform.Fourth,it is to build the index s system of taxation service by optimizing performance index system,centering on taxation service performance strategic target,taking the enhancement of tax payers' satisfaction as goal and combining with tax payers' satisfaction survey in last year as well as taxation service emphasis and formulate qualitative index assessment dimension for measurement convenience.Fifth,it is to expand the application path of performance result further,by strengthening application of performance result and combining personal performance management with organizational performance management effectively.