Research On The Problems Of Performance Appraisal For D City's Revenue

In recent years,China's tax system(national tax and local tax)has carried out exploration and attempt in performance appraisal.However,due to the late start of work,slow concept change,tax collection and management changes and other factors,the existing performance appraisal results are difficult to meet the needs of the development of the tax system.At the same time,in the context of deepening institutional and administrative reform,improving and perfecting the performance appraisal system is becoming one of the challenges facing the tax system in China.Therefore,it is especially necessary to thoroughly study the performance appraisal of D city's revenue and put forward suggestions.This paper takes the performance appraisal system of D city's revenue as the research object to improve the performance appraisal of China's tax system.Firstly,the performance appraisal work of D city's revenue is introduced in detail from the objectives,process and effect of performance appraisal.Secondly,based on the survey questionnaire,the performance appraisal work of D city's revenue has problems such as incomplete understanding of performance appraisal,unreasonable performance appraisal indicators,unreasonable performance appraisal methods,performance appraisal instead of performance management,and insufficient application of appraisal results,and analyze the cause of the problem.Then it studies the experience of tax system performance appraisal in the United States and Japan and summarizes the practice of tax system performance appraisal in Shenzhen and Yantai,gain the experience and lessons of the performance appraisal of tax system at home and abroad.Finally,starting from the actual situation of D city's revenue,combined with performance appraisal problems and causes,and drawing on the experience of domestic and foreign tax system performance appraisal,from improving the awareness of performance appraisal of tax personnel setting scientific performance appraisal indicators,improving performance appraisal methods and forming performance appraisal circular management,four aspects proposed the improvement suggestions for the performance appraisal of D city's revenue.It is hoped that through the above research,it can provide some reference and reference for the improvement of performance appraisal work of China's tax system..