Problem Diagnosis And Improvement Research On The Performance Management Of C District,Beijing Taxation Bureau

In recent years,the research on government performance,especially on the grassroot-level government performance,has been the focus of public management research.As the grassroot-level tax authorities are the windows of government function,their performance ability not only affects their work efficiency,but also is the vane of government image.Tax revenue is an important government function.There are nearly 800,000 tax officials in tax administration system nationwide,accounting for about 10% of the total number of civil servants.The efficiency and quality of the operation of the tax administration system are related to national strategy and people's daily life.In terms of the number and the total work,the grassroot-level tax authorities,especially the county tax bureaus,are an important part of China's tax administration system.As the financial source of building national economy and providing public services,the grassroot-level tax authorities shoulder the sacred mission--gathering money for the country and collecting taxes for the people.It has a great significance to ensure economic development and increase fiscal revenue through studying the performance management of the grassroot-level tax authorities and improving the efficiency of the tax departments.In recent years,the performance management of the tax administration system has developed rapidly because of the organizational advantage of vertical management,but the practice in the grassroot-level tax authorities and the relevant theories are not rich,especially in the context of the reform of tax institutions in China.Under this background,researching the typical performance management of C District,Beijing Taxation Bureau,analyzing the problems exposed in daily operation and causes considering the latest data,and then putting forward targeted suggestions to carry out effect verification step by step are very urgent.Under the background of documentary research and starting from the background and process of the reform of tax institutions in C District,Beijing Taxation Bureau happened in 2018,this paper analyzes the bureau's departments,the institutional arrangement and the actual operation effect of performance management.Secondly,through the questionnaire survey and interviews,this paper analyzes and summarizes the problems existing in the performance management,including unscientific index evaluation standard,subjective evaluation method,imperfect incentive mechanism,inconvenient communication etc.Finally,considering the actual situation,this paper puts forward countermeasures and suggestions on how to make and revise open and clear evaluation standards,how to choose actual evaluation methods,how to achieve a closed-loop performance communication and how to ensure the usage of performance results.That will improve the overall efficiency of the grassroot-level tax authorities,and meanwhile provide experience and enlightenment for other relevant institutions.