Research On The Innovation Of Performance Appraisal In The Basic Tax System

Performance management is an important measure to innovate the way of government management.Promoting GPM is not only the strategic deployment of the CPC central committee and the state council,but also the general trend of building a service-oriented government.As an important department of national economic management and tax enforcement,tax authorities began to explore and implement performance management in,which to some extent played a positive role in serving the development of economy and society and the construction of tax cadres.However,with the further deepening of tax system collection and management reform and institutional reform,a series of problems such as low understanding of tax cadres on performance appraisal,unreasonable designation of performance indicators and inadequate application of appraisal results have appeared in the implementation of performance appraisal in the tax system.After the merger of national and local taxes in2018,great changes have taken place in the personnel and institutions of the tax system,and new problems and challenges have been faced in performance management.Therefore,the study of tax system performance assessment,to optimize the tax system performance management,has important significance.This paper takes the performance appraisal of Zaoyang tax bureau as an example,adopts the methods of literature analysis,case analysis and questionnaire,and according to the status quo of the performance appraisal of Zaoyang tax bureau,looks for the problems existing in the implementation of the performance appraisal,analyzes the causes of the problems,and puts forward the Suggestions and Suggestions to solve the problems.This paper is divided into four parts: the first part reviews the existing research theories of performance management and performance appraisal at home and abroad by means of literature analysis.The second part introduces the related concepts and theories of performance appraisal.The third part uses the case analysis method to analyze the status quo of the performance appraisal of zaoyang tax bureau,and analyzes the problems in the performance appraisal and the reasons for the problems in combination with the questionnaire survey.The fourth part combines the actual situation of zaoyang tax bureau to put forward the opinions and Suggestions of innovative performance appraisal.According to the research,the problems in the performance appraisal of the Zaoyang Taxation Bureau are mainly due to insufficient diversity of performance appraisal subjects and low professional level,lack of scientific performance appraisal indicators,insufficient comprehensive content,and inconsistent performance appraisal methods.Unbalanced internal and external assessments,performance assessment results are not objective and fair,and results are not fully used.Based on the above problems and the actual situation of the taxation bureau of Zaoyang City,this paper puts forward relevant countermeasures and suggestions: first,to innovate and improve the main body of performance evaluation;second,to innovate and improve the content system of performance evaluation indicators;Innovate and improve the performance evaluation index system in communication and other aspects;the fourth is to innovate and strengthen the use of performance evaluation results in terms of strengthening performance spirit encouragement,material rewards,and punishment mechanisms;the fifth is to provide talent security,system security,cultural security,law for performance evaluation Innovative performance assessment guarantee mechanism in guarantee and other aspects.