Tax Collection And Recycling Process-based Performance Evaluation System

The realization of modernization of the tax management is the objective requirement of the social progress and modern economic development. It is a necessary mean to adapt the economic globalization and it is also an important channel to reduce tax costs and improve the efficiency of tax collection and management. Performance appraisal is a key function of modern human resources management, which can effectively mobilize and bring into play the work initiative and potential creative of organizations and individuals. The construction of performance appraisal system, which provides a scientific tool to measure the degree of modernization of tax management, is an important content of realization of the modernization of tax management. The quality of service of the tax department is directly related to the image of the government. The level of management of tax department directly influences the government revenue and its lever of law enforcement represents the degree of civilization of a country.To introduce the concept of performance appraisal management into tax collection and management and to maximization the efficiency of tax work are the requirements of public service type tax departments in new times and also the requirement of the modernization of tax management. For a long time, tax department never stop working on realizing the Rule of law, equity, efficiency, service of tax collection and management. While how to measure the work efficiency and quality of tax collection and management of tax department, how to objectively exam the degree of formal law enforcement of tax department and how to objectively measure the level of service of tax department has been a much-needed solution to the tax department and the subject of continuous improvement. The appraisal of collection and management, as an important mean to assess the work of grass-roots tax department, has important meaning and special status in the improvement of tax collection and management.Business process reengineering theory of grass-roots level was born in the early nineties of the twenties century. It broke the traditional division of labor according to the functions of the guiding ideology, emphasis on process-oriented instead of function-oriented to achieve the business methods and management of fundamental change. To introduce the process reengineering theory to the tax department not only direct the way to revolute the contemporary appraisal system of the quality of collection and management and also bring a new research topic for building a comprehensive, scientific collection and management performance evaluation system. This article makes an empirical analysis based on the Shenzhen tax bureau's tax collection and management quality appraisal, analyzes the problems of the contemporary collection and management appraisal system, uses the business process reengineering theory and modern performance appraisal management theory to union the performance appraisal assessment system of tax department according to the theory of process reengineering and improve the current collection and management quality and performance appraisal assessment mechanism in the aspect of improve the result of assessment, tries to construct a comprehensive, scientific collection and management performance appraisal system of the tax department.