Research On The Current Situation And Countermeasure Of Performance Evaluation Of Grass-roots Tax Departments

With the modernization of the national governance system and the deepening of the reform of the fiscal and taxation system in the new era,an effective management means and an objective and impartial evaluation mechanism are becoming more and more important.Especially,as one of the core government departments in regulating and controlling economic development,the tax authorities are integrating the global market economy,normalizing the analysis of large data and making government information public.Under the new situation of modernization,it has become a trend and necessity to use performance management theory to guide and test the management practice of tax departments in order to improve the level of administrative efficiency.The performance management of tax departments in China was officially launched in 2014.In the same year,the performance evaluation index system began to operate on a pilot basis in the State Administration of Taxation and nine provincial and municipal tax authorities.The main approach is to first define the overall performance objectives of tax departments,and then formulate hierarchical objectives and evaluation indicators,collect relevant information,periodically evaluate,feedback on the achievement of organizational and personal goals,and take performance as the final evaluation to guide the improvement work.In the following years,the tax authorities gradually improved the performance appraisal mechanism system,gradually enriched the participants,continued to expand the appraisal links,and were recognized by all levels of departments in the system.After a period of exploration and practice,with performance appraisal as the guide,tax department performance management through the introduction of modern performance appraisal concepts and methods,combined with the use of a variety of performance appraisal models,combined with the requirements of higherdepartments and the actual needs of work,forms a variety of evaluation models.Generally speaking,the performance management of tax departments has been in operation so far.By strengthening the evaluation,it can effectively stimulate the vitality of the team,enhance the efficiency of the system,constantly adapt to the increasingly modern and refined requirements of tax management in the new era,effectively promote tax reform and policy implementation,enhance the executive power and credibility of tax departments,and promote the modernization of tax revenue.However,these achievements do not mean that the research on improving the performance appraisal system model can stop here.In the practice of tax work at the grass-roots level,we can still find some obvious and urgent problems in the existing performance appraisal mechanism,such as: the design of the evaluation subject is not objective enough,the setting of evaluation indicators is not scientific enough,the evaluation methods and methods are not fair enough,incentives and penalties are not in place,and so on.The reasons are various.In addition to the technical difficulties and the limitations of the design of system details,there are also inherent concepts and cultural environment.This paper aims at the problems and unreasonable and unscientific phenomena exposed in the implementation of performance appraisal in Jieyang A District Taxation Bureau at the present stage,and combines the relevant performance appraisal theory to analyze the causes of the problems,and accordingly puts forward rectification suggestions: from the point of strengthening the cultivation of the performance culture of the tax department,this paper puts forward the phase based on the use of key performance indicators and balanced scorecard method.Combining the BSC-KPI model,introducing the 360-degree performance appraisal model and the comprehensive model formed by the appraisal design theory,perfecting the existing appraisal subjects,index settings and appraisal methods,enriching and supplementing the matching system of performance appraisal and the construction of basic information,strengthening cultural leadership,and trying to put forward a performance appraisal for the Tax Bureau of Area A.Suggestions on the effective reform plan of the evaluation system.At the same time,it is expected to provide some reference for improving the performance management level of grass-roots tax departments.