Research On The Performance Evaluation Of X City's Tax System Under The Background Of National And Local Tax Consolidation

Since the merger of the national and local tax institutions in the tax systems of various parts of our country,various post-merger problems have become increasingly prominent,and especially the issue of performance evaluation in the tax system has become a hot spot of concern in all sectors of society.In order to ensure that the national tax system can meet the requirements of new economic development,it is necessary to establish a sound tax system performance evaluation system.This is not only conducive to improving the efficiency and self-identification of the tax system itself after the merger,but also to establish and strengthen the cost concept of taxation.On the other hand,it also provides some reference for the construction of performance evaluation work of other tax departments.stand by.This article takes the tax system of city X as a research sample to study the problems and feasible solutions in the system system of the state and local tax merger.The article is mainly divided into two parts:theoretical research and case analysis.In terms of theoretical research,thedevelopment process of performance evaluation of government departments and the application of balanced scorecard in the public sector,including the tax department,are mainly studied through literature research methods.The importance of the application of the balanced scorecard in the performance evaluation system of China's tax system is clarified,which lays the theoretical foundation for case studies.At the same time,in order to determine the research scope of this paper,the related concepts such as performance evaluation theory and balanced scorecard are defined.In the case study,according to the three steps of "cognition-optimization-verification",first of all,to understand the current status of the performance evaluation system of the taxation system of the city of X through field surveys,and find out the problems in the process of in-depth understanding of The feasibility analysis of the tax system performance evaluation system was carried out using the balanced scorecard.Secondly,in view of the problems,based on the theory of the balanced scorecard,a set of index systems suitable for the performance evaluation of the tax system after the merger of city X were constructed,and A new weighting and scoring method was established through the expert scoring method.Finally,two sets of tax office sample data selected from X city were applied to the constructed index system,the score results were analyzed and compared,and suggestions for the implementation of the system were put forward.Based on the analysis of the above content,this article draws implementation suggestions for the application of the following systems:(1)Establish performance evaluation communication procedures,including improving the content of performance evaluation communication and the method of establishing performance evaluation communication,and improving the appeal channel of performance evaluation.(2)Establish performance compensation system.It is necessary not only to ensure the difference in the amount of performance bonuses,but also to appropriately increase non-economic rewards,as well as to increase learning growth allowances.(3)Intensify performance supervision,start with the establishment of special training courses and strengthen the function of the performance office,and strive to improve the operational efficiency of performance work.(4)Strengthen the informationization of performance evaluation.In order to match the taxation modernization reform of the current taxation system,the informatization of the performance evaluation system is indispensable.