Research On The Performance Management Of Grassroots Tax Departments

Since 2014,the state administration of taxation has carried out performance management across the country.After years of continuous improvement and development,it has gradually formed a level-by-level transmission mechanism,which focuses on the implementation of level-by-level.Tax revenue,collection and management efficiency,and quality and efficiency of tax payment services have been significantly improved.However,in the tax system,there is still a bad trend of "hot on the top,warm on the bottom and cool on the bottom" for performance management,especially the grassroots tax personnel are not enthusiastic about performance management.In this regard,we take H county tax bureau as the research sample,through the desk analysis of performance management files and interviews with the performance office staff,questionnaire survey of all staff,found that: grassroots tax personnel’s participation in the performance management is not high,the performance management personnel’s ability and quality is not strong,the manager’s understanding of the concept of performance management is not clear;At the same time,there are also problems with unreasonable setting of performance indicators,such as simply copying superior indicators,insufficient refinement of index contents,unreasonable weight of points and difficulty in distinguishing key work,etc.Non-standard problems in performance appraisal,such as adding or subtracting score items affecting appraisal performance,single appraisal method,assessment department shirking appraisal responsibility,lack of communication,not strictly in accordance with appraisal rules for appraisal,etc.Besides,the incentive effect of performance management on mostemployees is not obvious and the satisfaction of employees on performance management is not high.Further study found that managers lack of correct understanding of performance management,no performance management agencies and professional team,the establishment of performance indicators are greatly influenced by the superior,in the process of performance management to ignore employees’ learning and growing,the average employee relation with performance evaluation results using etc.Was the cause of the problem.In this regard,from the perspective of the system and mechanism of performance management,we propose to set up a full-time performance management organization,give more autonomy to the grass-roots level in performance management,integrate organizational performance with individual performance,and formulate unified measures and Suggestions for the application of evaluation results.From the operational system of performance management,this paper puts forward some practical countermeasures and Suggestions,such as strengthening performance training,improving performance awareness,optimizing performance index design,strengthening process monitoring and strictly carrying out evaluation,strengthening performance analysis and focusing on improving cadres’ ability,and strengthening results and using to improve cadres’ enthusiasm.Through the study on the performance management of H county tax bureau,I hope to help the grass-roots tax departments to solve practical problems and provide reference Suggestions for the higher tax authorities to improve the performance management.