| A set of effective performance appraisal system scheme plays an important role in government self-management.As a tax department shouldering the resp onsibility of organizing financial revenue and regulating the economy,it is the general trend to strengthen management,improve administrative level and impl ement various tax policies through efficient performance appraisal.China's tax system performance appraisal has been officially implemented since 2014,from the original version 1.0 to the current version 7.0,after 6 ye ars and 7 editions of continuous innovation.Through the continuous exploratio n and joint efforts of tax departments at all levels,the performance appraisal s ystem is becoming more and more perfect,and the index system is constantly optimized,which has become a powerful grasp for tax departments to lead tea ms and strengthen collection and management,and provides a strong guarantee for promoting tax modernization.The beneficial exploration of performance app raisal of tax system in China has not only been fully affirmed by domestic ex perts,but also enjoys a certain reputation in the world.The World Bank intro duced it globally in 2018 as an advanced case of global public sector perform ance management.At the first “Belt and Road” tax collection and management cooperation forum in 2019,China's experience in implementing tax performanc e management was unanimously praised by tax counterparts in participating co untries.However in the primary tax department management practice,especially af ter the reform of the collection and management system,the performance appr aisal still faces some practical problems and shortcomings.Taking Z county ta x bureau as an example,this study explores the shortcomings of the performan ce appraisal of the primary tax departments under the new collection and man agement system,analyzed the causes of the problems,and put forward optimiz ation Suggestions by adopting the methods of literature research,case study,questionnaire survey,interview and empirical research,combined with the perfor mance assessment theory,etc.The study found that under the new tax collection and management syste m,Z county tax bureau's performance appraisal has such problems as the indic ators of mechanical acceptance of superior,the performance appraisal process management is superficial,the additional points have a great impact on the per formance appraisal results,the evaluation system of performance appraisal need s to be perfected,and the performance appraisal results are not fully applied.The causes of these problems are the weak foundation of performance appraisa l,the restriction of independent design of performance indicators by the existin g system,utilitarianism-oriented influences performance process management,in herent average concept influences performance appraisal result,and the influenc e of the reform process of the collection and management system.This paper draws lessons from objective management method,key performance index meth od and 360-degree performance evaluation method,and puts forward some opti mization suggestions from the aspects of performance appraisal scheme design,process management,result application and so on.Specific include: based on t he main responsibility of tax,highlight the key points of assessment,reasonabl e compilation of key performance indicators,general performance indicators an d 360-degree performance evaluation indicators,simplify the system of perform ance indicators;innovative use of quantitative behavior matrix model,quantitati ve index measurement standards;classification management,optimizing Perform ance Appraisal Evaluation System.Innovate management mode,standardize pro cess monitoring.Use rewards and punishments reasonably and implement the r esults.To improve the assessment basis,improve the communication mechanis m,complaint mechanism,accountability mechanism and other aspects to provid e implementation protection.In order to provide reference for the basic tax de partment to optimize the performance appraisal. |
PDF Full Text Request