A Study On The Problems And Countermeasures Of The Performance Evaluation Of The State Taxation Bureau Of W City

As the core of performance management, the performance assessment has been received wide coverage in the basic level of tax department, in addition, they explore and establish their own suitable performance appraisal system gradually. However, due to the lack of theoretical guidance, the result of current performance evaluation is not as expected. In order to realize the strategic target of tax modernization and improve the tax work efficiency better, the urgent task for the basic level of tax department is to establish an effective performance appraisal system.Based on the above reasons, I used the knowledge which I had learned in the period of studying for the master of public management. Then by searching a lot of literatures, researching the basic level of tax department implementation management in the daily work, combining the management and performance appraisal effectively to take W City State Taxation Bureau tax as the research object, I combined with the relevant theory and advanced practice of tax authorities at home and abroad to come a lot of suggestions which could improve the performance appraisal system of W City State Taxation Bureau tax. Firstly, I proposed the environmental of performance evaluation which need be improved; secondly, I proposed the targets of the organization and considered emphases to set the evaluation; thirdly, I innovated the methods of performance evaluation by using the 360-degree performance appraisal and workload evaluation method, also used the subjective evaluation index by grading evaluation system. Finally, in order to ensure the reasonable application of performance appraisal results, I used the method that the establishment of performance evaluation incentives, constraints, and feedback mechanism.This article is composed of five parts, the first part mainly explains the research background and significance of this thesis, research ideas and methods, research status at home and abroad. The second part is the outline of the thesis relates to the basic theories of performance appraisal. The third part is to research the W City State Taxation Bureau tax work performance appraisal as the object, to carry on the thorough analysis, to analysis of the existing problems, to find out the root cause. The fourth part is to introduce and refer to the successful model of performance appraisal and the advanced experience of domestic and foreign tax department. The fifth part is the focus of this paper, to propose some suggestions for the improvement, such as improving the tax assessment work environment, improving the evaluation system, innovating the assessment methods and using the result rationally.