Research On Optimization Of Performance Appraisal Index System Of Grassroots Taxation Authoritie

Since the beginning of reform and opening-up,the Chinese government has continuously deepened the reform of the system and mechanism,made major strategic decisions and plans in improving the governance capacity of the public sector,and implemented the work of the Party and the government to serve the overall situation of economic and social development,calling for the implementation of performance management,the performance management of the Public Administration Department is paid more and more attention.Tax System is the functional department of the whole country’s economic control and management,through the development of performance evaluation indicators,the implementation of responsibility for the improvement and functional transformation.Making full use of the performance appraisal function of taxation,focusing on the performance management of the grass-roots tax departments accounting for more than 80% of the tax staff is the key to tax performance.In recent years,the organization reform,the tax system reform and the government function transformation,the basic unit tax affairs work has had the great change,the performance appraisal index needs to further optimize to adapt the new situation tax affairs.In the context of the existing performance index system of the grass-roots tax authorities and the current transformation of the functions of the grass-roots tax authorities,this paper selects the performance index of the State Administration of Taxation,the grass-roots tax authorities,as the research object,using management by objectives theory,combining performance indicator,analytic hierarchy process,balanced scorecard and other performance indicators design methods,through specific indicators research,external experience for reference and interviews,based on the case study,this paper points out the problems existing in the current performance evaluation index system of the grass-roots tax authorities,summarizes the reasons,and finally puts forward some suggestions on the optimization of the index system of the grass-roots tax authorities.Through interviews and case studies,it is found that there are some problems in the current performance indicator system in the work of the grass-roots tax departments,such as unscientific content of indicators,improper assignment of indicators and inconvenient selection of assessment numbers,etc.,the essential reasons are: The autonomy of the performance index of the grass-roots tax authorities is limited,the method of giving weight to the index is not scientific,the support of informatization needs to be promoted,and the professional performance personnel are deficient.In view of the research problems and the original causes,this paper puts forward the concrete index content,index value,result application and optimization suggestions of evaluation rules in the performance index system of the basic-level tax authorities under the guidance and restriction of higher-level tax authorities.This paper puts forward some suggestions on how to optimize the tax performance evaluation index system at the grass-roots level from the following aspects: insisting on goal-oriented index content,assigning value by analytic hierarchy process(AHP),strengthening the construction of index informatization and training of professional talents.Using the scientific performance management system to supplement the tax collection and management reform,and striving to achieve the strategic goal of modernization of tax administration system and capacity.For other public departments and other grass-roots tax authorities to further improve performance indicators to provide some reference.