Research On Optimization Of Tax Audit Performance Management System

As one of the important contents of the “New Public Management”,government performance management is more and more recognized by the world for promoting the government’s innovation management and serving the public.The taxation department is an important economic function of the government.The State Administration of Taxation is one of the pilot units of the State Council’s performance management.In 2014,it fully implemented the goal-oriented performance management.In the past five years,the Chinese taxation department has taken performance management as the starting point,continuously improved the efficiency of administrative management,accurately implemented various tax incentives,gradually deepened tax reform,orderly conducted reform,and continuously optimized the taxation business environment.Relevant performance experience was selected in the World Bank’s best case.From the beginning of 2018 to the beginning of 2019,after one year,the national taxation system completed the National Taxation and local Taxation Administration System Reform,and the national and local taxation agencies at the provincial and below provincial levels were merged.In this context,based on a comprehensive review and summary of G city tax audit performance management,this paper uses New Public Management,Business Process Management(BPM)theory and the most commonly used Management By Objectives(MBO),Key Performance Indicators(KPI)and other performance analysis methods,and conduct in-depth research visits,conduct problem diagnosis and analysis of the audit performance management before the reform,and conclude that its performance targets are unclear and the orientation is unclear;the assessment system is imperfect,the expectations are poor;the assessment focus is not prominent,and the assessment is distorted.In combination with institutional reforms,the audit work brings about changes in the organization,process,and operational mechanism.And combination with a series of development strategies proposed by the central government to reduce taxes and reduce fees,optimize the business environment,and build Guangdong-Hong Kong-Macau Greater Bay(GBA).It proposes to clearly define the value orientation of audit performance appraisal and focus on the quality of public governance in tax audits in combination with the objectives of institutional reform,conduct some optimization and promotion strategies such as comprehensive performance appraisal,broadening of related parties feedback and evaluation,and overall evaluation on audit work satisfaction,so as to achieve accurate evaluation of the effectiveness of decision-making in auditing work,the social contribution dimension of scientific measurement and auditing work,and the comprehensive evaluation of the research objectives of all parties in the auditing work.The G City Taxation Bureau auditing organization’s performance appraisal indicator setting plan after the reform was put forward then,and hoped to improve the quality and level of tax audit public service by optimizing the tax audit performance management.