Research On The Problems And Countermeasures Of The Performance Management Fairness Of The Grass-roots Tax Department

After the integration of the two taxes,the equity of the performance management of the basic tax departments has become the focus of social attention.Whether this new issue can be effectively solved not only concerns the stability and enthusiasm of the tax departments,but also the efficiency of the tax departments in the new era.It concerns hundreds of millions of market players across the country.In July 2018,the national tax authorities formally completed the merger of national taxes and local taxes.The original two sets of performance management systems were also merged into a performance management system,and the status of nearl 870,000 employees changed accordingly.When these members are faced with new evaluation methods,evaluation indicators and evaluation subjects,the issue of performance management fairness has once again aroused concern.According to the theory of social comparison,people always consciously and unconsciously compare with others or themselves in the past,and thus make a fair judgment.In the process of organizational merger,this comparison is more intense.The main manifestation is that when employees enter new units and new positions,it is not only easier to compare with others,but also compare with their own past conditions,resulting in equity issues.Once employees perceive inequality in one way or another,they will attribute it not simply to a specific aspect but to the overall unfairness.Based on the theory of social comparison,this paper intends to study the causes,consequences and defensive mechanism of the overall unfair performance management of the basic tax department.In this thesis,in-depth interview,questionnaire survey and field observation were used to carry out the research.This paper in-depth interview CY city tax department employees of different ranks total 19,each person’s interview time is mainly between 30 and 50 minutes,collated interview text data of nearly 80,000 words.It extracts the main influencing factors,consequences and hypothetical propositions of the overall unfair performance management of the basic tax staff,and puts forward governance countermeasures.In addition,the author also collected and retained 252 sets of leader-subordinate member matching valid questionnaires to test the negative consequences of the overall unfair feeling of performance management of grassroots tax employees(employee performance,willingness to leave,interpersonal conflict,and growth).In the end,this study found that the four aspects of the performance assessment,performance distribution,performance supervision and performance feedback after the integration of the two taxes are the main causes of the overall unfair performance management of employees;Overall unfair performance management will negatively affect employee performance,employee growth,and positive impact on employee relationship conflict and employee turnover.Finally,the paper also analyzes and discusses the prevention and control mechanism of the negative consequences of the overall unfair performance management of the basic tax department,summarizes the theoretical and practical significance,the shortcomings and the future research direction.