Research On The Optimization Of Performance Management Of The Grassroots Tax Department

Under the background of building a modern service-oriented government in an all-round way,performance management plays a positive role in changing government functions.In 2014,the State Administration of Taxation introduced performance management.In the past eight years,the grass-roots tax departments have operated the performance management mode,which has promoted the improvement of collection management and tax service.In 2021,the opinions on further deepening the reform of tax collection and management was issued,which put forward higher requirements for the tax authorities,especially in promoting the reform of "release,management and service",to better serve taxpayers,and they also hope to obtain a better tax service experience.The grass-roots tax departments directly undertake the important tasks of tax collection and tax source control.The tax work is more and more detailed,the assessment is more and more strict,and the sense of job burnout is improved.There is an urgent need to improve the service level,law enforcement ability and administrative efficiency.In the digital era,the grass-roots tax departments should implement the concept of "digital performance",realize automatic evaluation,constantly optimize and innovate the performance management mode,and provide more performance efficiency and incentive power.This study takes the tax bureau of T County as the research object,actively uses the methods of in-depth interview and questionnaire survey to find problems from the four links of performance management,uses incentive theory to analyze the reasons,learns from the experience of other regions at home and abroad,and further analyzes and discusses the performance management of grass-roots tax departments.The views of this study can be summarized into four aspects: first,the formulation of performance plan is lack of incentive,and pay more attention to deducting points and opening the gap between the evaluated units.We should scientifically set up performance plans,optimize the collection and payment system,and reflect the incentive in combination with the actual work of grass-roots tax cadres;Second,the absence of process management suppresses the need for communication,and it is necessary to establish and improve the performance communication and counseling mechanism;Third,the implementation of performance appraisal is not fair enough.We should establish an appraisal and supervision mechanism,enrich the professional appraisal team,give full play to the advantages of big data and ensure fairness;Fourth,the application of the results is not strong incentive to the grass-roots level.Through explicit and implicit incentives and guiding grass-roots tax cadres to realize the value pursuit of public services,we will comprehensively improve the incentive system.It is hoped that through research,we will establish an incentive based performance orientation,develop "digital performance",further improve the performance management level of grass-roots tax departments,change the work style of grass-roots tax cadres,improve the quality and level of service for taxpayers,serve the long-term and healthy development of tax industry and the development of local economy.