Research On Problems And Countermeasures Of Performance Management Of Tax System In China

The purpose of introducing performance management in public sector management is to improve the service function of public sector,enhance the public's satisfaction with its work,improve its work efficiency and quantify the degree of work effort.Since the establishment of the performance management model in 2013,after six years of exploration,the tax authorities in China have gained some experience in the practice of government performance management,and developed a relatively perfect performance appraisal operation system.Fully play the role of performance management "baton,hoop incantation,activator",effectively improve the quality of the tax system.But it also summarizes a lot of shortcomings,which directly determines the success of government performance management practice.This paper will study the applicability of performance management in China's tax system from the point of performance management of T City Tax Bureau.This paper analyses the current situation of performance management in tax department,and expounds the formulation of performance objectives,the construction of system,the perfection of index system,the establishment of evaluation rules,the feedback and evaluation methods of result application.The applicability of performance management in tax department is investigated and analyzed through questionnaire.At present,the tax cadres' awareness of performance management is not high enough,the index setting is not scientific enough,the evaluation method is not reasonable enough,and the application of the results needs to be strengthened in several aspects.In view of the existing shortcomings,this paper puts forward some countermeasures and suggestions for improvement,and then improves the role of tax department performance management.