Study On Performance Evaluation Of Tax Collection And Administration Based On C Localtaxation Bureau

For a long time,the Chinese tax authorities have done a lot of work and continuous exploration to promote the rule of law,fairness and efficiency of tax collection and management.However,how to evaluate the quality of tax collection and management should be considered comprehensive? How to measure the level of tax administrative law enforcement is objective?How to measure the level of service of the tax authorities to determine is fair? This is undoubtedly one of the urgent problems of Tax Department to be solved.It is very important to introduce the advanced concept of performance evaluation into tax collection and management in order to improve the efficiency of tax work.The performance evaluation of tax collection and management should be regarded as the most important part of the basic level of tax authorities,which is of great significance to improve the level of tax collection and management.As one of the local taxation bureaus of Chongqing City,the Local Taxation Bureau of C District implemented the reform of tax collection and administration in early 2016,but there are still some problems in the performance management system before the reform of the organization.One is the evaluation index and disjointed strategic objectives;the two is to complete the task of tax revenue as the focus,not reflected from the law enforcement of tax administration to serve tax administration transformation;three is the assessment results of light management,supervision and early warning effect is not obvious;the four is the assessment content,a large amount of tax burden pessimism is serious;five is the application of performance appraisal results is not closely linked with personal interests,the incentive function is not obvious.Therefore,it is especially important to study and improve the performance of C district tax bureau.In this paper,the use of theoretical literature and case analysis.First of all,this paper reviews the current theory of tax collection and performance management,and briefly describes the research and practice of tax collection and management performance at home and abroad.Then the paper introduces the present situation of the current tax collection and administration performance of C district tax bureau,and analyzes the existing problems.After that,the balanced scorecard is used to set up the system of tax collection and management performance,and the overall implementation of the system is put forward.It has some practical value to promote the reform of tax collection and management system and improve the performance of tax collection and management.