Research On Optimization Strategy Of Performance Management Of K-City Tax Bureau After Corporate Merger

At present,China is in the critical juncture of comprehensive transformation,and various institutional reforms are gradually entering the deep-water zone.Especially in 2018,after the third plenary session of the 19th CPC central committee,the reform of the national land tax collection and management system has become a major deployment of deepening reform in China.The ongoing reform of the national and local tax collection and management system by tax authorities is self-evident in its importance and complexity because it involves"two levels,three systems,four levels of units,tens of thousands of institutions,millions of personnel,more than one billion taxpayers and payers.Steady progress was made in reform of how to ensure that institutions,thus to promote functions of tax authorities to set up a more professional,more reasonable,tax management collection efficiency enhances unceasingly,for the convenience of tax increase,for the implementation of the preferential tax policy,release dividend reform,optimize tax business environment to provide strong support,is an important subject in front of the tax authority.Due to the unique value of performance management in promoting the quality and efficiency of the overall work,the state administration of taxation has gradually implemented tax performance management in the national tax system since 2014.By 2019,it has evolved from version 1.0 to 7.0.From for the past few years experience,performance management has been in the tax system to build up the"target,planned-execution-assessment?feedback"management of closed loop,the baton for the work of the global tax system,hoops function continuously strengthened,neat,fine collaboration,quality effect,promote implement management performance also gradually revealed.However,combined with the overall requirements of the performance management work of the state administration of taxation,there are still many problems in the current performance management practice of the tax system,such as cognition,management,evaluation and incentive.Especially under the background of the current duty land tax collection and administration system reform,the new revenue,due to the original time is short,the merger of national tax,land tax institutions K city,performance management work of the tax bureau from the concept,from the management performance to realize performance habits to management,from management model to complete effective fusion of culture,management,not a complete unity,leading to a new problems.In this context,it is of great practical significance to study tax performance management.Has based on this,this article,the author based on the status on the basis of performance management at home and abroad,with K in revenue performance management as the research object,and further study of K in revenue since the implementation of performance management work experience results and problems,combining with the tax collection and management system reform under the background of K,the new problems in the tax performance management,analysis the reason and put forward the proposal.In terms of content structure,this paper is mainly divided into five parts:the first parlt is the introduction,from the perspective of historical background,significance of topic selection,research review,research methods and other dimensions,this paper is systematically sorted out.The second part is the theoretical introduction of performance management.It mainly focuses on the definition of key words and the research summary of mainstream management methods,and introduces the basic situation of China s tax performance management.The third part is the status quo of the performance management of the tax bureau of K city.It introduces the work history of the performance management of the former national tax system and local tax system of K city before the merger,and introduces the basic situation of the institutions and performance work of the tax bureau of K city after the merger.The fourth part is about the problems in the performance management of the tax bureau of K city.It is mainly about the problems in the current performance management of the tax bureau of K city summarized by the author based on his own observation and analysis and combined with the relevant theories and methods of performance management.The fifth part analyzes the causes of the problems in the performance management of K city tax bureau.It mainly analyzes the negative impact on the development of tax performance management by combining the background of the reform of national tax and local tax collection and management system and the fact that the former national tax bureau and local tax bureau of K city have just completed the merger.At the same time,based on the mainstream performance management methods and concepts at home and abroad,the author analyzes the causes of the problems in the performance management of K city tax bureau.The sixth part is divided into Suggestions for improving the performance management of K city tax bureau.The main application is based on the analysis in the fourth and fifth parts,and combined with the author's own thoughts,to put forward relevant Suggestions for improving the performance management of K city tax bureau,so as to improve the performance management level of K city tax bureau.