Research On The Problems And Countermeasures Of The Performance Assessment Of The A Branch Of The State Tax Bureau Of D

The 19 th National Congress of the Communist Party of China emphasizes that "transforming government functions,deepening decentralization,innovating supervision methods,enhancing the credibility and executive power of the government,and building a satisfying service-oriented government".As one of the important functional departments of the government,the tax department bears the role of ensuring the income of the country and promoting the economic development.Since 2014,the State Administration of Taxation has started the implementation of tax performance management,established a preliminary institutional framework,and further improved the management system in 2015 to optimize the evaluation index system.It set up a management system that consists of four levels: the General Administration,the Provincial Bureau,the Municipal Bureau and the County Bureau.Tax performance management is not only a sharp weapon to fully implement the decision and deployment of the Central Committee and the State Council,but also a “magic weapon” to promote the transformation of functions and work style of the tax department.The top priorites in the new era are: how to further improve the performance management system,to create a government performance management model with tax characteristics,and to get through the last mile of the tax department's policy implementation.Based on the review of domestic and foreign research on performance appraisal,utilizing documentation method,comparative analysis and case analysis,combining theory with reality,this paper analyzed the current situation as well as existing problems of Dalian City Taxation Bureau A branch's performance appraisal,and proposed optimization plan on relavent problems on the basis of domestic and foreign advanced experience.The characteristic of this research is that the performance evaluation objects are tax department officials,whose performance evaluations include nonprofit soft performance assessment,such as social responsibility and service quality,which is different from performance appraisal of general profit organizations.Through the analysis and research,the conclusions of this paper can be used for reference to improve the existing performance appraisal system of A branch of Dalian National Tax Bureau,and also provide guidance for subsequent continuous optimization.