Research On Performance Management Strategies Of Grass-roots Tax Departments

As the development direction and important part of modern management,performance management has become an effective measure to innovate and optimize administrative management.Tax department performs the important functions of economic administration and executive law enforcement.The implementation of performance management can not only meets the urgent needs of government reform and development,but also serve the internal requirements of the overall social and economic situation.In July 2018,the reform of the tax collection and management system of state tax and local tax ended the 24-year tax distribution system in China.The functions and specific work of the original state and local taxes need to be organically integrated.Performance management,as the original management mode of both sides,also needs to be adjusted and optimized.How to better play the role of performance management in grasping the work and leading the team and truly realize "1 + 1 > 2" is a major issue faced by tax department,especially grass-roots tax department.Taking the tax department of Z District of D City as an example,this paper explores the optimization and improvement of performance management of grass-roots tax authorities after the merger of state Tax and local Tax.On the basis of introducing the current performance management system of the department,the author finds that there are problems in performance awareness,management team,index design and result application by means of questionnaire and interview method,and analyzes the reasons.Using advanced performance management tools,communication theory and incentive theory,this paper puts forward the overall thinking and specific countermeasures of the performance management optimization plan,carries out feasibility analysis,and proposes corresponding supporting measures to ensure the implementation of the plan.The innovation of this paper is the comprehensive improvement of four aspects of performance management.Its core is to establish BSC-KPI performance index system by combining the Balanced Scorecard with the key index method.It also puts forward some improvement methods,such as refining and optimizing the evaluation rules by classifying the objects to be evaluated,adding supervision and assessment to the evaluation department to innovate process control,enrichment of the application of results by both positive and negative incentives.In addition to internal improvement,through strengthening the external guarantee of management team,information technology and cultural atmosphere,a new model of performance management of grass-roots tax departments after the merger of state tax and local tax has been built in an all-round way.