Research On Performance Culture Construction Of Grassroots Tax Departments

Since the eighteenth congress,administration of taxation of the in-depth implementation of the CPC central committee on the spirit of "strict performance management",according to the state council on "advancing the government performance management" deployment,since 2014 to implement the tax performance management,from version 1.0 to version 7.0,now,continuous improvement,to promote the index system of continuously upgrading,rigorous norms for examination and assessment of results and operation system is sound and effective on the whole.General secretary xi jinping proposed to "comprehensively implement performance management" in the report of the 19 th CPC national congress,and the performance management experience of China's tax authorities in 2018 was selected as the best case of the world bank.On July 20,2018,the national county tax authorities listed,duty land tax collection and administration system reform towards the crucial stage,how the performance culture as a powerful fulcrum for promoting performance management,planning and good performance of the reform of the cultural development path,trying to form with the new era,the new tax,adapt to the new campaign management and work style is the need to research new topics.As the research object,based on the area B revenue according to the theory of organizational culture and performance management theory as the support,through concrete analysis of area B revenue performance encountered in the process of culture construction of ideology,system,culture and other aspects of the problem,the application "found the problem-analysis problem-problem solving" the overall train of thought,establish suitable for path B district revenue performance culture,to enhance the level of area B revenue performance culture construction,for the grass-roots tax department performance model of culture construction.In this paper,we study from the following aspects: first,from the theory of organizational culture and performance management theory,sums up the definition of organizational culture and performance management,the basic connotation,basic principles and influencing factors,such as at the same time,further study of organizational culture and performance management at home and abroad experience and lessons,and put forward the research idea of the construction of grass-roots tax department performance culture,processes,systems and methods,etc.Secondly,based on the analysis of the theory and development of grass-roots tax department started promoting cultural construction,system forming,on the basis of current situation of the cultural construction of the area B revenue performance research,found the difference in their thinking and understanding,target to carry out the incomplete,rewards and punishments measures are not strictly practical problems,such as paper from the aspects of ideology,system,culture analysis the reasons of the existence of the problem.Finally,combined with the actual situation of grassroots tax departments,the paper puts forward corresponding countermeasures and Suggestions in the aspects of ideological understanding,system construction and cultural building.Through the strengthening of ideological understanding,the innovation and improvement of system construction,and the creation and improvement of cultural atmosphere,the dilemma in the performance culture construction of grassroots tax departments can be solved.