Research On The Problems And Countermeasures Of Performance Management Of County-level Taxation Authoritie

The positive results achieved by the implementation of performance management in China’s taxation sector over the years have been highly praised by experts and scholars in the field of performance management at home and abroad,They believe that tax performance management focuses on indicator guidance,shared responsibility,result orientation and continuous improvement,and increasingly creates and forms an operation closed loop of "strategy-goal-Implementation-Evaluation-improvement",It has established a scientific,complete and effective performance management system with "clear pre indicators,in-process quality control and post results",which is not only in line with the scientific development trend of performance management at home and abroad,but also achieved remarkable results.It is in a leading position in the departments directly under the central government,which provides a reference for further carrying out party and government performance management and promoting the modernization of government governance system and governance ability.However,in fact,workers in China’s county-level tax authorities still have a relatively shallow knowledge of performance management,failing to effectively realise the importance of the application of results,attaching excessive importance to the assessment results,seriously neglecting the role of feedback on the results in improving the actual work,reducing the positive effect of performance management and making the performance assessment fail to achieve the expected results.How to improve performance management is one of the important issues that county-level tax authorities in China need to solve.Starting from the definition of related concepts and theories of performance management,the basic research of the whole article is carried out,and the empirical research is introduced.On the basis of summarising the theoretical research results at home and abroad,combined with the specific practice of performance management in the taxation bureau of District D Tax Service,it starts from the performance planning,daily operation,evaluation and result application,and comprehensively analyses the problems of performance management in the taxation bureau of District D Tax Service,such as the unscientific formulation of performance plans and evaluation indicators,the nonstandard daily operation,the lax performance evaluation,the loose connection between individual performance and organizational performance,insufficient application of performance appraisal results,etc.It also identified the deep-seated causes of the problems,such as the outdated performance concept and performance thinking,the imperfect performance operation related system,the weak strength of the performance management cadre team,the lack of normative guidance for individual performance management,and the imperfect result application system.In the light of the current situation of performance management in the D District Taxation Bureau,we propose highly targeted improvement suggestions,that is,to further carry out the construction of performance culture,improve the operating mechanism of performance management,build a complete human resource management system,promote personal performance management,and improve the incentive mechanism for the use of performance appraisal results.Through the improvement of the mechanism,the scientific,systematic and standardised level of performance management can be better improved,providing a positive reference for county-level tax authorities to better realise the sustainable and integrated development of organisational and individual performance.