Design Of Key Performance Indicators System For Grass-roots Tax Authorities

As the main administrative organ responsible for the management of tax revenue and economy in China,tax authorities are faced with the major problems of how to effectively manage millions of cadres and workers,which are faced with the problems such as insufficient executive ability of individual units and individual tax cadres,falsely disciplined work,low quality of work,and weak awareness of the overall situation,etc.Tax authorities urgently need to innovate management methods,change thinking,and incorporate performance management into daily management.In 2014,the General Administration of Taxation launched and implemented tax performance management to innovate the functions and management methods of tax authorities.Local tax authorities implement the work requirements of the General Administration carry out performance management actively and steadily.However,the performance management of grass-roots tax authorities is a complex work,and many difficulties have arisen in the process of actual reform.Based on the principle of "stable,active,innovative and practical",this paper breaks the thinking pattern,broadens the thinking and innovates the mechanism.Combining with the work reality of the grass-roots tax authorities,on the basis of the present situation of the performance management of Xinxiang Tax Bureau,at first,using the SWOT analysis method to find the strength,weakness,opportunity and challenge in the implementation of performance management.Finding out the core direction of performance management index design of Xinxiang Taxation Bureau.And then,Drawing lessons from the principle of BSC,Designing KPI from four dimensions: tax cost and effectiveness,internal operation of tax authorities,learning and growth of tax cadres,and internal and external satisfaction.At last,the KPI system including 4 categories,10 first-level indicators,36 second-level indicators and 58 third-level indicators is established.It provides a theoretical and practical basis for local grass-roots tax authorities to establish performance indicators system,and has important practical and theoretical reference significance.