| After the merger of national tax and local tax in China,the management system was gradually improved,and the new tax agency was born.How to improve the collection efficiency,improve the service quality,optimize the organization layout,and reduce the work cost under the background of the new grass-roots tax organization has become a problem that China’s grass-roots tax system must face,and it needs to be solved urgently.The application of performance appraisal can effectively solve the related problems faced in the tax system,and improve the collection efficiency and service level of China’s tax system.Carrying out the tax performance appraisal system is in line with the development and reform of China’s current tax system.It is the internal requirement to serve the overall social and economic situation and promote the "six stability and six guarantees",but also an important tool to measure the comprehensive quality of tax staff,professional ability,service quality and other related indicators of tax staff.In order to further improve the work efficiency and service efficiency of tax departments and promote the modernization process of tax management,it is necessary to deepen the study on the application of the performance appraisal management system,improve the performance appraisal management system and management system,and build a set of strong implementation standards.Taking the Tax Bureau of Changchun Nong’an County as an example,this paper explores the optimization of the performance assessment of grassroots tax departments after the merger of national and local tax.From the relevant concept and theoretical basis,through literature research method,comparative research method,questionnaire method,first summarizes the current situation of the performance appraisal,and then analyze the problems and reasons of domestic and foreign performance appraisal experience,put forward the change assessment concept,reasonable design performance index,scientific design performance appraisal process,improve the enthusiasm,promote the use of the assessment results.Based on the basis of this paper,to provide targeted and feasible performance management application experience,to help its perfect application mechanism,improve the performance appraisal application ability,play assessment role and value,and promote the ability of grassroots tax workers,self development consciousness,encourage cadres and staff to play creativity,create a new tax system working atmosphere,for grassroots tax department to build a more systematic,more comprehensive performance appraisal system. |