Research On The Improvement Of Tax Personnel Performance Evaluation Index System

The performance appraisal of tax personnel is an important part of human resources management in public sector in China,and plays an effective role in promoting the overall quality of tax personnel in China.Since the 1990 s,Chinese government departments have gradually introduced the concept of performance management and implemented it in government departments.after continuous exploration and reform,the performance evaluation of government departments is becoming more and more standardized,tend to mature,and generally self-contained.However,the performance management of our government started late,there are still a variety of problems in the process of performance appraisal.For z IRS,the tax personnel performance evaluation index system is imperfect and reasonable.Tax department is important.it is very important for tax department to design a scientific and reasonable of tax department and tax personnel,and build a service-oriented tax authority in the new period.Z city tax bureau is the municipal tax,its organization personnel,institutional settings and assume functions are in line with the local tax bureau standards,can well represent the local tax bureau,so this paper to z city tax bureau as a typical case study,analysis of the existing performance evaluation index system of tax personnel,typical and representative.In this paper,z state taxation bureau as the research object,starting from the theory of performance management,using interviews,Delphi method and AHP and other scientific methods,the z state taxation bureau performance evaluation index system is studied.First of all,the domestic and foreign literature on performance appraisal is sorted out,the current situation of performance appraisal of government departments at home and abroad is summarized,and the theoretical basis for the establishment of performance appraisal by the state taxation bureau is put forward.Secondly,the basic situation of z state taxation bureau is introduced,and the performance evaluation index system of z state taxation bureau tax personnel is analyzed and studied,and the problems are found.Third,according to the " civil service law" and the actual work of the preliminary z IRS performance evaluation of the new indicators,and then the use of Delphi method combined with experts to determine the final indicators.Due to the tax bureau of the work are completed by the tax staff,the tax work of the assessment can also reflect the performance of tax personnel,so the assessment of tax personnel performance indicators,should not only include the assessment of tax personnel's own indicators,but also should include the assessment of the tax bureau of the organization as a whole indicators.Fourth,the use of AHP to give weight to the new indicators,and determine the scoring criteria and assessment methods,so as to establish a more perfect z IRS tax personnel performance evaluation index system.Finally,the paper puts forward reasonable suggestions on the practical application of z IRS performance evaluation index system and the problems that should be paid attention to in the application process.