Research On Budget Performance Management Of Taxation System

The newly revised Budget Law in 2014 laid a legal basis for the implementation of the reform of comprehensive budget performance management in China.After the publication of the Opinions of the Central Committee and the State Council of the Communist Party of China on the Comprehensive Implementation of Budget Performance Management in 2018,the central and local governments at all levels began to implement specific reform programs,and tried and explored the comprehensive budget performance management one after another.Comprehensive budget performance management reform is the main direction of public sector reform in China in the future.By establishing a comprehensive,full-process and comprehensive budget performance management system in the public sector of China,we can further optimize the efficiency of the use of financial expenditure,enhance the sense of responsibility and service of government departments,provide better public services for the public and promote the service of our country.The construction of service-oriented government.Based on the background of comprehensive budget performance management reform and the merger of state tax and local tax,this paper studies the budget performance management reform of Guangdong Tax Bureau through case analysis.The main content of the article can be divided into three parts.Firstly,based on the actual data and information,this paper explores the basis,current situation,achievements,problems and causes of the comprehensive budget performance management reform of Guangdong Tax Bureau.Secondly,it analyses some successful experience in the reform of budget performance management,providing experience for Guangdong Taxation Bureau to promote the reform of comprehensive budget performance management.Thirdly,on the basis of problems,causes and experience,the paper puts forward countermeasures and suggestions to promote the reform of overall budget performance management of Guangdong Tax Bureau:promote the budget performance management reform of Guangdong Tax Bureau from the aspects of speeding up system integration,perfecting laws and regulations,strengthening reform consciousness and building professional talent team.This paper takes tax department as the research object,which has some new ideas and draws corresponding conclusions,but there are still some shortcomings.Firstly,there may be one-sided problems in the study of budget performance management reform of Guangdong Tax Bureau because of the lack of data and information available through public channels.Secondly,because the national tax and local tax system was formally merged in the second half of 2018,strictly speaking,2019 is the first budget year of Guangdong Tax Bureau.At present,we can only see the budget table,but there is no specific budget implementation and final accounts,so we can not improve the specific budget implementation link,specific budget evaluation methods,specific budget evaluation results feedback and application.Conduct research and demonstration.Third,because of the first two shortcomings,the research depth of the article may be limited,especially the optimization suggestions for the problem may lack some innovation.