| The report of the 20 th CPC National Congress pointed out that it is necessary to improve the cadre assessment and evaluation system,guide cadres to establish and practice the correct concept of political performance,promote cadres to be able to move up and down,enter and exit,and form a good situation in which the capable are promoted,the excellent are rewarded,the mediocre are lowered,and the inferior are eliminated.It can be said that comprehensive performance management is an important means to deepen the reform of the administrative system and transform government functions,and it is also an inevitable requirement for promoting the modernization of government governance.As a public sector of the government,doing a good job in performance management is of great significance to mobilizing the enthusiasm of tax cadres,improving the efficiency of tax payment services and collection management,and promoting harmonious collection and collection relations.As the "frontier" for implementing the decision-making and deployment of superiors,it is more important for grassroots tax authorities to promote the "nerve endings" of various tax work and improve the operational efficiency of grassroots tax departments.At the same time,there are still a series of problems in the implementation of performance management in county-level grassroots tax bureaus,and it is urgent to continue to explore and innovate grassroots tax performance management.Therefore,whether a scientific,pragmatic and effective performance management system can be built,further improve the efficiency of grassroots tax governance,and better serve the modernization of the national governance system and governance capacity is a major issue.The research design takes the H County Tax Bureau as an example,mainly using questionnaire survey and structured interview as research methods to investigate the results and dilemmas of the unit in performance management,and after investigation and analysis,it is found that the unit has problems such as the performance plan and the actual relationship is not close,the performance management cognition is not deep,the performance appraisal system is incomplete,and the performance results are not fully used,so the author uses the PDCA cycle theory with a high degree of compatibility with the performance management process as a theoretical tool,based on the whole process of performance management.From the four aspects of performance plan(Plan),performance implementation(Do),performance appraisal(Check)and performance improvement(Action),it puts forward suggestions such as overall planning and formulation of reasonable performance objectives,optimization and design of scientific performance indicators,improvement of management team,cultivation of performance culture,creation of digital intelligent system,exploration of third-party process supervision,strengthening of result feedback,and broadening the application of results,in order to improve the performance management efficiency of H County Tax Bureau.In addition,it is hoped to provide improvement ideas for the leadership to optimize performance management,find ways to make performance management gradually accepted by cadres,further play the role of helping the tax function to serve the national strategic decision-making,improve the quality and efficiency of grassroots tax work with high quality,stimulate the vitality of the cadre team,and truly improve the tax modernization and governance ability of grassroots tax authorities. |