The Performance Management Of Chinese Grassroots Tax Authorities

While China is experiencing a critical period of comprehensive transformation,reform of the administrative system has entered deep waters.Thus the construction of service-oriented government,including grassroots taxation organs,is indispensable to push forward.Tax authority is the government department that performs the tax revenue function in our country,therefore strengthening the performance management of tax authority is beneficial to promote modernization of governance for tax authorities.Nowadays,although the construction of tax authorities’ performance management has achieved initial success,performance management of grassroots tax authorities is still suffering from many difficulties and problems,somehow leading to certain practical significance and scientific value for optimization of tax authorities’ performance management.This paper focuses on a case study of Tax Bureau in a certain city,by tracking the basic connotation,main content,concrete process and management method of its performance management,we are able to draw a picture of the current situation of this Tax Bureau’s performance management through literature method and questionnaire survey method,in turn recognize shortages such as imperfection of performance appraisal index system,lack of process control,absence of performance understanding,and divorce of incentive and appraisal.Based on these facts,we have proposed specific countermeasures and suggestions to optimize the performance management of grass-roots tax authorities as below: first,the performance management of grass-roots tax authorities should be clearly target-oriented,focus on strengthening process management,pay attention to the application of performance evaluation results,and improve the participation of all staff;second,grassroots tax authorities and their performance management departments should try to design a scientific performance indicator system,strengthen the application and feedback of performance results;at last,they should further innovate the incentive mechanism,by introducing diversified incentive mode,improve the recognition of internal performance,thus promote the scientific nature and effectiveness of internal performance management.