Research On Performance Evaluation Of Tax Service Of Grass-roots Tax Bureau

As the executor of tax service,whether the grass-roots tax authorities can effectively carry out performance management directly affects the quality and effectiveness of tax service.Because tax service itself has the characteristics of non-simultaneity,perishability,invisibility and difference,how to construct a scientific performance appraisal system of tax service has become a difficult problem for the grass-roots tax authorities.Based on the new public management theory,this paper tries to summarize the current performance appraisal of tax service of grass-roots tax authorities by using the key performance indicators method and 360-degree evaluation feedback method,and to analyze the problems existing in the current performance appraisal.At the same time,referring to the advanced practices of foreign countries in the performance appraisal of tax service,this paper tries to construct an effective performance appraisal system of tax service.Effectiveness assessment system.This paper takes T District Tax Bureau as the specific research object,through questionnaire survey and field interviews,summarizes and analyses the existing problems and reasons in tax service performance appraisal of T District Tax Bureau,and puts forward specific suggestions for optimizing tax service performance appraisal by referring to foreign advanced practices in tax service performance appraisal.After investigating,analyzing and summarizing the status quo of performance appraisal of T-District Tax Bureau,it is found that there are some problems in the performance appraisal of tax service,such as inconsistent concept of performance appraisal,unscientific setting of performance appraisal indicators,imprecise performance appraisal system and inadequate guarantee mechanism of performance appraisal.Through investigation and analysis,the main reasons for these problems are caused by the current T-District Tax Bureau.The restriction of management system,objective conditions and the ideological understanding of tax cadres.Finally,on the basis of referring to the current performance appraisal system of tax service in the United States,the United Kingdom,South Korea and other countries,this paper summarizes the experience of foreign tax service performance appraisal,and puts forward concrete suggestions to optimize the performance appraisal of tax service in T District Tax Bureau from three aspects of "appraisal system,performance concept and mechanism operation".Firstly,in the optimization assessment system,the paper puts forward:firstly,to clarify the internal and external assessment content of tax service performance assessment;secondly,to put forward a comprehensive data collection method of tax service performance assessment;thirdly,to put forward the design principles and dimension selection of tax service performance assessment indicators.Secondly,in the aspect of performance concept construction,it puts forward:first,to build the performance culture system of tax authorities and cultivate the concept of performance appraisal;second,to take relevant measures to promote the recognition of tax cadres to the performance appraisal system.Thirdly,in order to improve the operation of the mechanism,the following suggestions are put forward:first,to determine the scientific and feasible performance objectives,to improve the tax service evaluation system;second,to optimize the operation mechanism of the assessment,to improve the team building,and to effectively implement the reward and punishment mechanism.