Research On Performance Management Satisfaction Of The Basic Taxation Functionaries

As an important management tool,the satisfaction of performance management will make a direct influence on the staffs' working behaviors and attitudes.Since the unified taxation performance management was implemented in national taxation system in 2014,it has had constantly practical optimization and developed “two-wheel driven” performance management system and complete management circle,which has added powerful motivation for sustainable development of Chinese taxation.The research on performance management satisfaction of the taxation functionaries will be helpful for learning implementation result of taxation performance management and making analyses on the existing issues.Therefore,it will provide references for improving performance management and fill the blanks of research.In addition,it will provide assistances for other departments in implementing relevant researches.On the basis of literature analysis,refer to the results of other people's research,the thesis combines features of taxation performance management and suggestions of relevant experts to design evaluation table of satisfaction,which will be changed into questionnaire later.In addition,adopting Likert Five Scaling Method,it conducts investigation on taxation functionaries of County(District)Local Taxation Bureau in the City of Suining through stratified convenient sampling.Furthermore,it implements individual interviews,collect information data and make analyses on reliability,validity correlation and differences with the aid of software SPSS 24.0 so as to explore the basic taxation functionaries' present performance management satisfaction,main influential elements and differences of individual features.Then,it makes the summary of main issues in taxation performance management and puts forward suggestions for improvement.From the research,questionnaire in the thesis has high levels of reliability,and validity.The basic taxation functionaries' present performance management satisfaction reaches the level of “good” and overall satisfaction is 3.68(the highest is 5)and 41.2% of staffs feel satisfied or very satisfied.The dimension with the highest score is performance feedback(3.89)and the dimension with the lowest score is performance plan(3.42).Besides,there is no clear difference between organization performance satisfaction and individual performance satisfaction.Performance appraisal,performance plan,performance management effect and result application satisfaction are the main factors that affect the performance management satisfaction of tax staff at the grassroots level.Different individual features have different influences on various dimensions of satisfaction.In addition,they have overall differences in the dimension of general satisfaction.In performance management of County(District)Local Taxation Bureau in the City of Suining,there are some issues which are unscientific system,low quality of indicators,insufficient result application and less strict evaluation.So,it is suggested that tax functionaries' performance management satisfaction should be improved to play the role of performance management through implementing four measures including simplifying,optimizing and completing the systems,making full explorations and scientific planning of the indicators,strengthening measures and making good use of evaluation results as well as combining supervision and evaluation,implementing strict and fair evaluations.