Research On Performance Management Of Optimization Grass-roots Tax Departments

With the awakening of social consciousness and the development of The Times,government performance management cames into being.All of China's new city-level and township tax authorities were merged on July 20th,2018,which means there is an urgent need to establish a management system with clear responsibilities,smooth operation and strong guarantee.The special property of the tax department at the bottom,has determined the importance of the local tax department,It is not only the executor of national policy,tax system and fiscal revenue,but also the direct service provider most closely related to taxpayers,Its performance management is related to the overall situation of taxation,the construction of service-oriented government and the national economic and social development.In order to comply with the reform of government institutions and the tide of performance management,and further optimize the tax service,change the management mode,improve the direction of administrative efficiency,the author chooses the basic tax department which serves the people directly as the research object.This paper is divided into six parts,on the basis of sorting out relevant theories of performance management and combining with the author's work practice in X city tax bureau,through the analysis of the performance management status of X city tax bureau and the questionnaire survey results of grassroots tax cadre departments,this paper expounds the existing problems and reasons of the current performance management system of grassroots tax bureaus,combined with the knowledge of public administration,we will explore reasonable performance management optimization programs that are compatible with the current reform and development of grassroots tax authorities.At present the tax department performance management although has obtained the bigger effect,but there are still some problems in practice.Through the investigation and analysis of X city tax bureau,this paper concludes that the performance management problems of grassroots tax departments mainly include three aspects:First,insufficient understanding of performance management;Second,the performance index system is not perfect;Third,the performance management process is not smooth,and analyzes the reasons for the problems.In view of the above problems and their causes,this study,based on the tax bureau of X city and other grassroots tax departments,puts forward the optimization plan mainly including five aspects:One is to build a KPI-based performance management model;The second is to create the characteristic tax performance culture;The third is to strengthen the process control and feedback;The fourth is to optimize the application of results;Fifth,strengthen the support and application of information integration,hope to provide some theoretical basis and example reference for tax authorities and grassroots government departments in improving performance management.