Research On Performance Appraisal Of Personnel In Grass-roots Tax Organs

In order to implement the requirements of the Party Central Committee for strict management of cadres and build a tax iron army,the State Administration of Taxation has gradually carried out personnel performance appraisal nationwide.Different from the traditional way of personnel management in the past,it is an institutional innovation of the way that the State Administration of Taxation promotes the management of cadres.It is more scientific in the process of selecting and educating cadres and more effective in maintaining the spirit of cadres.Tax authorities at all levels have set up individual assessment accounts for each tax cadre,record the data and information of each assessment standard,and use scientific evaluation methods to assess the performance of tax cadres.This paper comprehensively uses the methods of questionnaire and interview to study the performance appraisal of grass-roots tax authorities.Firstly,it elaborates the basic concepts and theoretical basis of performance appraisal from the aspects of two-factor theory and expectation theory.Secondly,from the aspects of tax performance appraisal system,quantitative rules of assessment and assessment process,this paper clarifies the content of performance appraisal of grass-roots tax officials,and summarizes and combs the current situation of performance appraisal of tax officials in Area Y.Thirdly,through questionnaires and interviews with some tax cadres,we can grasp the real ideas and suggestions of tax cadres on the current implementation of personnel performance appraisal,and then make a comprehensive analysis of the implementation process and effect of personnel performance appraisal,and summarize the shortcomings of grass-roots tax bureaus in personnel performance appraisal.Fourthly,according to the actual situation of the grass-roots tax authorities,from the aspects of performance appraisal ideological recognition,performance appraisal implementation,appraisal incentives,etc.,put forward the Optimization Countermeasures of personnel performance appraisal.