Research On Optimization Of Grassroots Tax Department Performance Planning System Based On PDCA Theory

The Inner Mongolia Taxation Bureau actively responded to the call of the State Administration of Taxation and the local government,and began to practice and explore performance work in the national performance start-up year in 2014.The City B Taxation Bureau,as a pilot unit of the Inner Mongolia Autonomous Region Taxation Bureau,after six years of development The tax system of City B has gradually created a task decomposition responsibility implementation mechanism,a comprehensive evaluation mechanism and a continuous improvement mechanism on the performance system.A complete performance management system has basically been formed,but some challenges have been encountered in the practice of the performance planning system.This article takes the performance planning system of city B's tax system as an example,uses PDCA theory and related performance management knowledge,and analyzes the current performance planning system of grassroots tax departments through literature research,comparative research,questionnaire survey,case study,field investigation,etc.Problems and reasons,such as insufficient understanding of performance plans,unreasonable indicator content unfair implementation and unfair use of results,etc.,taking PDCA theory as the starting point for countermeasures,and referring to the advanced experience of domestic and foreign tax authorities.The four aspects of plan formulation,index preparation,performance plan execution feasibility analysis,performance plan assessment,controllable assessment,and performance plan improvement results are used to put forward practical research plans,and give full play to the incentive and restraining role of performance management,and strive to achieve The grass-roots taxation department creates a more mature and stable performance operation mechanism.