Research On The Performance Management Of The Primary Tax Authorities

As a tool of reform,performance management was introduced into China in the early 1980 s,and has been widely used by government agencies at all levels.The 18 th CPC National Congress Conference stressed the need to greatly promote the government performance management in order to improve government's public credibility and execution.As a government functional department,the performance management practice of our tax authorities in an early age,but it didn't get into the fast lane of real development until 2014.With the top-level design and strong push of the State Administration of Taxation,the national tax system roundly opened the exploration and practice of performance management,and it has achieved remarkable results in realizing the management system's upgrade from edition 1 to 5.But with the further development of performance management,some deficiencies and problems of primary tax agency's performance management gradually appear,such as insufficient cognition,unreasonable performance management index system,lacking effective communication and defects in application;therefore,it is quite urgent to solve these problems so as to better the performance management.This paper studies the performance management of the primary tax authorities with the expectation to provide a reference for the optimization of the performance management model.This paper systematically discusses the basic concept,theory and common methods of performance management.Then it gives a brief description about the development of China's tax agencies' performance management as well as the edition 5.0 management system and its effect.Finally,taking the A District of Zaozhuang State Tax Bureau as an example,the paper summarizes the existing performance management problems in the primary tax authorities,and proposed some suggestions to improve the primary tax department performance management with the reference of correspondent domestic and foreign experience.This text is divided into six parts.The first part is the introduction,it describes the background and significance of the topic,and analyzes the current home and abroad theory as well as the research content and methods by collecting the domestic and foreign research data.and then gives an overview about The second part is an overview of the tax authorities performance management theory,giving a brief description about its basic concept,theoretical foundation and common methods.The third part is the present situation and effect of tax performance management in China,it briefly describes the development of China's tax department performance management as well as the edition 5.0 management system and its effect,and analyzes the effectiveness in the implementation of performance management.The fourth part is the exploration of the performance management of the IRS in Zaozhuang A District,and the problems in the performance management of the primary tax authorities are summarized with the example of A District of Zaozhuang.The fifth part talks about domestic and foreign tax department performance management practices and experiences,it briefly introduces advanced performance management methods by the United Kingdom and the United States tax authorities as well as Huaian State Taxation Bureau in Jiangsu Province,Huangdao Local Taxation Bureau in Qingdao,and later summarizes their experience and enlightenment.The sixth part is the countermeasures and suggestions for the primary tax authorities to optimize the performance management,the suggestions include: optimizing the performance management organization,constructing the performance index system in a scientific way,deepening two-way communication,reasonably using the performance evaluation results,strengthen the construction of performance management culture.