Research On Performance Management Of M City Tax Bureau From The Perspective Of Merger Of National And Local Tax Institutions

Performance management is the "baton","main grip" and "propeller" to promote the development of taxation.To achieve comprehensive performance management,China’s taxation department has undergone six stages of evolution,and has achieved some results since its implementation.On July 20,2018,the national,provincial,and rural level four countries completed the merger of national and local taxes.Performance management runs through the whole process of the reform of the collection and management system,and promotes the goals and visions of meeting,meeting,cohesive,and cohesive in the reform process.In the context of the reform of tax institutions,M City Tax Bureau is the last level of the reform,is a direct department for taxpayers,and the significance of effective implementation of performance management can be seen.Starting from the tax authorities under the merger of the national tax authorities,the in-depth analysis of the current mode and difficulties of the tax authorities was conducted by means of inquiry,investigation,analysis and reading of materials,exploring how performance management can play a leading and stimulating role and optimize the internal management of the organization.To boost the reform of institutions,ensure the efficient integration of new institutions,and complete the fiscal and taxation functions of the taxation department.The innovations are as follows:First,the data is rich.The author is the tax performance appraisal liaison,which is the last link of the performance management organization structure.It implements the operation of superiors and feedback,participates in the whole process,and also understands the feedback of cadres and workers,and the data is detailed.The second is the special era background.The writing of the thesis is in the special period of the merger of the state tax institutions.There are few researches on performance management at this stage,which have research value.The third is the practical significance.In-depth analysis of the actual operation of the M City Taxation Bureau,considering the real dilemma and the background of the times,put forward constructive opinions on performance management,and make a preliminary design for deepening the application of information technology to performance management.This article is divided into five departments.The first part expounds the background and significance of the topic selection,sorts out the literature and recent research,summarizes the research results,and provides a realistic basis for the next tax system performance management research.The second part summarizes the concepts related to performance management.From the history,method and structure of tax system performance management,it is necessary to implement the performance management after the merger of national tax authorities.The third part gives a general analysis of the institutional changes,performance status and achievements of the M City Taxation Bureau after the reform.The third part analyzes the dilemma of M city tax bureau performance management from five aspects:index preparation,index system,process management,evaluation results and informationization.In the fourth part,from the perspective of the new institution after the reform of the taxation institution,the countermeasures and suggestions for performance work are proposed from six aspects.The fifth part is conclusion.