Research On Performance Appraisal Of Tax Administrators In L Taxation Bureau

Promote the tax administrator system in order to ensure the accurate and timely tax collection and payment system.Through the tax administrator system,the tax department can grasp the tax source situation in time,understand the development status of enterprises,and predict the risk of tax collection and payment as much as possible.In the new era,China’s state organs are transforming into a service-oriented government,and tax administrators,as grass-roots tax officials,need to have stronger comprehensive abilities,which affect government work efficiency and government image in various aspects such as work ability and work attitude.Facing the topic of improving the comprehensive ability of tax administrators,it can form healthy competition in tax departments through performance appraisal,and give full play to the subjective initiative of tax administrators in their work,which is an important measure for tax departments to innovate themselves,a key link for functional transformation to service-oriented,and a cornerstone for promoting social economy.This paper introduces that L City Taxation Bureau,as a newly established full-function bureau,designs the performance appraisal content by means of several management teams to evaluate the cadres’ performance of tax administrators However,it is found that there are still many problems in the process of performance appraisal through practical operation.This paper takes the group of tax administrators of tax source management post of L City Taxation Bureau as the research sample,and describes and combs the present situation of its performance appraisal from the perspectives of assessment subject status,assessment index design,assessment score calculation and assessment result application.Through in-depth interviews with all kinds of tax administrators and on-the-spot investigation of the tax bureau of L City to understand the actual feelings of tax administrators on the current personal performance appraisal.Combined with the author’s various aspects of tax administrators,this paper sums up the problems and causes in the personal performance appraisal of tax administrators of L City Tax Bureau.Through perfecting the performance appraisal index setting of tax administrators,perfecting the performance appraisal mechanism,strengthening the implementation guarantee and strengthening the result incentive,this paper explores the direction and measures to improve the performance appraisal of tax administrators,hoping to provide some reference value for the performance appraisal of tax administrators at the grass-roots level in China’s tax system.