Research On Tax System Performance Appraisal System

Performance appraisal is an important measure for innovating the management mode of tax authorities and improving management efficiency.The tax system performance appraisal system based on the performance management information system of the State Administration of Taxation has been rolled out to the nationwide tax system since 2014.Since its operation for the last four years,its positive role in performance management is worthy of recognition,but this system also shows some shortcomings and defects in the performance appraisal practice of the local taxation bureaus at various levels.These shortcomings and defects have severely restricted the operation and effectiveness of tax system performance appraisal.In order to adapt to the status quo of performance appraisal at local taxation bureaus at all levels and to improve the effectiveness and operability of the current tax system performance appraisal system in the performance appraisal of tax agencies,the research in this paper is of great significance for promoting the performance appraisal and upgrading of the grass-roots tax system,and can also provide reference for the construction or improvement of the performance appraisal system of other local administrative agencies.The author of this article has been engaged in the performance appraisal practice of the county-level local taxation bureau for many years.Based on the historical data and survey data of the multi-year performance appraisal of Z county local taxation bureau,the relevant information on relevant government performance appraisal at home and abroad was collected by referring to a large number of documents.Comprehensively apply modern performance management theory to classify and contrast the index system?performance evaluation data and performance evaluation results of multi-year performance appraisal of Z county local taxation bureau,and To summarize and analyze the specific operational procedures and methods of the performance management information system of the State Administration of Taxation.Then,based on modern performance management theory,guided by the core values of serving local taxation work,and drawing on the successful experience of tax system performance management in other regions of the country,the corresponding optimization suggestions are put forward.The research results show that the current tax system performance appraisal system mainly has shortcomings,such as arbitrary in performance appraisal scores,unskilled software operation,less-effectiveness of indicator setting for performance appraisal,etc.The reasons are that the construction of performance culture is not in place,the age structure of personnel is aged,the performance appraisal personnel training system is not perfect,performance indicators cannot be set to meet performance management goals,etc.In response to these problems,we proposed strengthening the construction of a performance culture,raising awareness of performance appraisal,establishing a sound personnel training mechanism for performance appraisal,optimizing the structure of performance appraisers,and using Hertzberg's two-factor theory to guide the optimization of performance indicators,and other countermeasures.