Research On The Performance Management Of The Tax System In Our Country

As one of the important contents of the new public management,the effect of government performance management to promote government innovation management and serve the public is more and more accepted by the world.Since the beginning of the 21 st century,the 18 th Congress of the party mentioned in its report "innovation of the way of administration,improvement of the government's credibility and execution,promotion of government performance management",the first "government performance management" in the official report of the Congress,the 19 th Congress once again put forward a comprehensive implementation of performance management.After the 18 th National Congress of the Party,various departments of China's provinces and State Council have carried out different forms of performance management.Tax system is responsible for raising fiscal revenue and carrying out tax administration.It is one of the important departments to ensure the smooth operation of social economic order.In 2014,Zhanggaoli,then deputy prime minister,made an important statement: the tax system to implement performance management reflected the "three strict,three solid" requirements,to adhere to strict,to improve the incentive and restraint mechanism,all the work done in practice,to make good results.How to carry out the performance management,how to prevent the risk,how to renew the management mode,to stimulate the dynamic vitality of the tax cadre,to enhance the efficiency of the work,to the development of the national economy and the improvement of the quality of the tax personnel is of great significance.The work of tax system performance management has gone through a series of development process from nothing to nothing and from weak to strong.However,there are some problems in the performance management of tax system,which need to be improved.Based on the study of relevant government department performance management practice,this paper analyzes the performance practice of tax system,finds out the problems and puts forward the continuous improvement measures.First,starting from the government performance management theory,the paper analyzes the theoretical basis of the tax system performance management,namely the new public management theory,the government retheory and the motivation theory.Based on the brief introduction of the performance work carried out by the United Kingdom and the United States,the paper analyzes the progress of the performance management of the Beijing municipal government,which is an important practice basis for the performance management of our tax system.Secondly,through combing the history of China's tax system performance management,analyzing the actualoperating status of performance management,and summarizing the existing problems of performance management.Finally,in view of the experience and problems in performance management,the author puts forward some measures to improve the performance management of tax system.