Research On The Problems And Countermeasures Of Performance Management Incentive Mechanism In Grass-roots National Tax Departments

As an important part of the national governance system,taxation plays a functional role in mobilizing revenue,adjusting distribution,and promoting structural optimization.It plays an important role in serving the reform and development of the new era and promoting social equity.The national tax department,especially the grassroots national tax department,as the state tax collection agency,its working efficiency is directly related to the state’s fiscal revenue,the development of public utilities,and the taxpayer’s immediate interests,affecting the overall effectiveness of the government.In order to effectively improve the work efficiency of the national tax department,the State Administration of Taxation has introduced the concept of performance evaluation and has implemented performance management for tax authorities at all levels since 2014,To a certain extent,it promotes the improvement of the overall efficiency of the tax system.As far as basic national taxation departments are concerned,the current performance management model has basically been established,but when it is actually used,it focuses more on performance evaluation,but it does not play a prominent role in encouraging tax clerk to work hard and improve individual performance and organizational performance.In order to accelerate the establishment of a scientific and effective performance management incentive mechanism for the grass-roots national tax department and improve the performance incentive effect,this paper conducts related research on the performance management incentive mechanism of the grass-roots national tax department.This article is based on Maslow’s hierarchy of needs theory,Skinner’s reinforcement theory,and Locke’s goal setting theory.It uses document analysis methods,case analysis methods,and interview survey methods to improve the performance management of grassroots national taxation departments.This article takes Jinyun County State Taxation Bureau as an example to understand the basic situation of the performance management of the Bureau,and analyzes the problems and causes of the current performance management incentive mechanism.Summarized problems such as lack of incentives for the appraisal itself,lack of incentives for salary,lack of incentives for performance promotion,low level of education and training,imperfect incentive measures,and lack of differentiated incentives.It also points out that these problems are caused by flaws in the design of the performance appraisal system,constraints in equalitarianism,lack of matching performance compensation mechanisms,limitations in vertical management mechanisms,failure to establish positive and negative incentive coordination mechanisms,and lack of individual considerations.Finally,this paper puts forward five countermeasures for improving the performance management incentive mechanism of grass-roots national taxation departments:The first is to build a practical performance management system that complies with the basic national tax department;The second is to reform the salary management system;The third is to build a dual role mechanism of material incentives and spiritual incentives;Fourth,improve the promotion mechanism for cadres;Fifth,establish a positive and negative incentive coordination mechanism.