| The inspection department belongs to the organization directly under the tax department.It is a functional department with independent law enforcement power in the tax department.It has many functions and is an important part of the tax workflow.On the one hand,it should serve the taxpayers well,on the other hand,it should resolutely crack down on tax violations and maintain tax order.In order to effectively guide tax compliance and effectively maintain a fair and just tax environment,the current tax inspection bureau needs to find a correct position,actively adapt to the requirements of the national administrative department system and mechanism reform,build a service-oriented tax authority,and promote the level of inspection management with performance appraisal.However,the current performance appraisal of the tax inspection bureau is difficult to adapt to the new situation and new requirements of economic taxation.The research topic of this paper is to take the audit bureau of D City Tax Bureau as an example,aiming at the problems existing in the performance appraisal work of Audit Bureau of D City tax bureau,such as unclear understanding,non protruding key indicators and disjointed examination and application,and combining with the actual situation of Audit Bureau of D City tax bureau,this paper puts forward corresponding solutions,which is based on the latest version of the internal performance appraisal of the existing tax system,and mainly adopts the balanced scorecard method,This paper puts forward four dimensions of tax inspection performance appraisal: learning and growth dimension,taxpayer dimension,benefit output dimension and internal process dimension.Based on the above four dimensions,this paper puts forward the optimization scheme of tax inspection performance appraisal of D city.The optimization scheme starts from the existing performance evaluation indicators of the audit bureau of D City tax bureau,and combines four dimensions,including learning and growth dimension,taxpayer dimension,benefit output dimension and internal process dimension.By using Delphi expert consultation method,it continues to select indicators in line with the actual situation,abandons useless indicators,and sets new indicators related to daily work,so as to form a new evaluation system Evaluation index system,this new evaluation index system also constitutes the core of the performance appraisal optimization scheme of D City tax bureau.At the same time,it also establishes the guidance and feedback mechanism,so as to make the performance appraisal optimization scheme run more effectively in D City tax bureau,and carries out the simulation operation again on the basis of the completed performance appraisal of D City Tax Bureau in 2020 Finally,a more optimized performance appraisal result is obtained to prove the feasibility of the explicit performance appraisal optimization scheme. |
