Research On The Performance Management Of The Grassroots Taxation Department After The Reform Of The Collection And Management System

The report of the 18 th CPC National Congress of the Communist Party of China puts forward that it is necessary to further innovate administrative management,improve the credibility and executive power of the government,and promote government performance management.As a relatively special central vertical management department,the tax department has five levels of organizations from top to bottom,with about 1 million cadres,accounting for about 10% of the total number of Chinese civil servants.Under the background of building a modern service-oriented government in an all-round way,the tax department is an important economic department and tax law enforcement department in our country.In the process of economic development and social progress,China's tax departments should further strengthen public services and implement the strategy of modern management.In order to achieve this goal,China's grass-roots tax departments have implemented performance management.However,in the process of implementing performance management,grass-roots tax departments encounter many problems,such as the lack of scientific understanding of performance management.In 2018,the State Council issued a plan for the reform of the national and local tax collection and management system,merging national tax and local tax agencies at and below the provincial level.After the reform,the tax department is managed in a way dominated by the State Administration of Taxation and jointly administered by local governments.Under the new governance structure,this paper studies the performance management of local grass-roots tax departments,which can not only improve the existing theoretical system of performance management,but also effectively improve the performance management level of grass-roots tax departments.In this paper,in the research process,the comprehensive use of new public management,performance management and other theories and literature research method,field survey method,questionnaire survey method and other methods.The article further analyzes the background of the reform of the national and local tax collection and management system in Chongqing,the current situation of performance management after the reform,performance index system,system and so on.Taking the tax Bureau of P County as an example,this paper compiles a questionnaire,investigates the tax performance management of P County,and analyzes and discusses the overall design,supporting mechanism,evaluation system and performance results of optimizing the tax performance management system.It is found that there are some problems in grass-roots performance management,such as insufficient integration of performance appraisal and tax work,design of detailed indicators to be optimized,unbalanced promotion of overall performance,motivation to improve employee performance,and so on.Then,from the perspective of the grass-roots level,this paper finds the problems and causes of the performance management of the tax system in Chongqing,and analyzes the above problems from the aspects of performance concept,index design,process monitoring,management system and so on.This paper puts forward feasible countermeasures and suggestions from the aspects of improving the management system,designing performance indicators,closed-loop management of the implementation process of performance indicators,and effective use of performance results.All in all,this paper provides a reference for Chongqing tax system from the overall design of performance management to grass-roots implementation,further enhance the ability of the tax system to use the results of performance assessment,and promote the integration of the team after the reform of the tax collection and management system.further enhance the ability of tax governance.Through the investigation and analysis of the current situation of the performance management of the grass-roots tax departments,this paper finds out the common problems existing in the tax performance management in Chongqing and studies the effective ways to improve the tax performance management in Chongqing.So as to provide ideas and methods for Chongqing tax system to optimize performance management in practice,and provide effective theoretical perspective and practical support for administrative organs to implement performance management in theory.Moreover,this paper further puts forward the follow-up research methods and perspectives to provide reference for other scholars' research and policy practice.