Research On The Organization And Implementation Of Tax Performance Management Under The Background Of Tax Integration

Performance management is an important measure to innovate the government governance system and capability.The government work report of the 18th National Congress of the CPC proposes to "innovate administrative management methods,improve government credibility and execution,and promote government performance management" in government departments.The government work report of the 19th National Congress of the CPC further clarified that" a comprehensive,standardized,transparent,scientific and well-constrained budget system should be established to fully implement performance management."Promoting the organization and implementation of tax performance management is the trend and inevitable requirement to implem ent the requirements of the CPC Central Committee for comprehensively deepening reform and innovating administrative deployment,and to promote tax departments to change their functions,improve their style of work,and build a modern tax administration system and capability.In 2018,after 24 years,the tax collection and management system was reformed again.Under the background of tax integration,strengthening the organization and implementation of tax performance management will help accelerate the integration of institutions and personnel after the reform and accelerate the reform process.Organization and implementation is the process of putting the tax performance managcment index system and plan into practice to realize the effect and purpose of tax performance management,which is the core link of tax performance management.However,from the perspective of theoretical research,the current theoretical research on the organization and implementation of performance management is still very defective.From a practical point of view,the current tax authorities have not paid enough attention to the organization and implementation of performance management,which has led to the failure of tax performance management to fully play its role.This paper takes the organization and implementation of tax performance management as the research subject,takes the performance management practice of Zhangzhou Tax Bureau as the research sample,and conducts theoretical and empirical research and analysis on the organization and implementation of tax performance management by means of literature research,questionnaire survey and interviews.it summarizes the mode,method and effect of the organization and implementation of performance management of Zhangzhou Tax Bureau,finds out the existing problems,analyzes the causes of the problems,and explores the optimal path and method of the organization and implementation of performance management of Zhangzhou Tax Bureau from the aspects of environmental factors,implementation subject,information system,organization of individual performance coordination and performance analysis feedback.It is expected that the research in this paper can initiate a new research perspective and train of thought for the academic and practical exploration of tax performance management,and provide reference for Zhangzhou Municipal Tax Bureau and other tax authorities and public departments in the meantime,thereby enabling them to optimize the implementation of performance management organization and measures.