Research On The Organizational Performance Management Of Grassroots Tax Departments After The Merger Of Tax Institutions

The taxation department shoulders the glorious mission of "collecting wealth for the country and collecting taxes for the people”.The performance management of the taxation department has been gradually improving through the changes from version 1.0 to version 7.0.The grass-roots tax department is the front line of tax positions and the nerve ending of the performance management.Especially for county-level tax departments,the performance management of the tax system directly reflects the implementation of the performance management of the tax system and plays an important role in performing department functions.In March 2018,the tax departments were re-merged before they had been separated for 24 years.Under this grand historical background,the performance management of the tax department is also facing four new propositions:a new pattern of dual leadership,new changes in institutional functions,new requirements for"service-based taxation",and new additions to agency personnel.It has been more than a year since the merger of the new Z County Taxation Bureau.Version 7.0 of Organizational Performance Management of the tax department evolved from version 6.0.It has achieved some results,but there is still a room for improvement in the new era.This paper focuses on the new challenges faced by the county tax bureau’s organizational performance management after the merger of state and local tax institutions.This article takes the Organizational Performance 7.0 of Z County Taxation Bureau as an example,combined with my own experience in performing performance management work at Z County Taxation Bureau,summarizes the implementation status and effectiveness of version 7.0.On this basis,this paper analyzes the issues:organization performance management concept,evaluation rules and index system in version 7.0,and proposes improvement measures in a targeted manner.In addition,the author attempts to formulate an optimization plan for the indicator system with the help of the balanced scorecard and key performance indicator method,in order to provide reference for the grass-roots taxation department to carry out organizational performance management in the new situation.