Research On The Optimization Of The Performance Management System Of The Tax Risk Response Personnel Of The N Local Taxation Bureau

The State Administration of Taxation has put forward the establishment of collection and management system centered in risk management:a tax collection and management mode which is oriented by the strengthening tax risk management,relied on implementing information management tax,and based on carrying on classified management.N Local Taxation Bureau set up a specialized agency to engage in tax risk management,of which the number of people who undertook tax risk response is about 40%of the total number of tax staffs in the city.In recent years,N Local Taxation Bureau has encountered many problems in the process of tax risk work,they were mainly in:the big difference of whole effect between different departments,the uneven quality of different risk response staffs,and some law enforcement risks existing in the process of advancing the risk tasks.This paper takes N Taxation Bureau as the research object and introduces the scientific performance management system in the performance management construction system of tax responsers in this Bureau,it also adopts a correct performance management method and means.This is the key and premise for promoting a new round of tax administration reform steadily and realization tax management modernization in N Local Taxation Bureau.On the basis of the summary and review on the related research both domestic and overseas,and also through the analysis of status of N Local Taxation Bureau tax risk management,combining with the theory of organizational innovation,organizational learning theory and the theory of new public management,this paper points out that there are some problems in current performance management system,such as the fuzzy location of performancemanagement objectives,the mismatching of performance appraisal goals design and organization developing objects,the unimproved position of the location external evaluation,lack of adequate understanding of the talent forstering,results feedback and assessment not being applied to the performance.Then,it puts forward that thecore idea of optimizing the performance management system is to establish the tax culture "pursuit of excellence and common development",so as to achieve the modernization of tax management as the goal,and establish the performance management system which the tax department strategic and tax staffs' personal career development collaboratively.The working principles includes the full convergence principle,actual effect principle,and the principle of burden degenerate communication and feedback principle.Through the overall design,the target management method and key performance index method,this paper puts forward some suggestions to achieve the aims of improving work performance and tax officials,such as making clear their duties,active and innovative performance appraisal ideas,establishing the evaluation system of scientific evaluation,effective implementation of assessment and strengthening the tax culture the construction.