Empirical Study On Performance Evaluation Of Rudimental Tax Organs In Guangzhou

In the theoretical background of western new public service, our government hasgradually transformed her government functions, and strives to establish a modern type ofperformance government. To promote the government performance management system isthe objective requirement of the construction of modern type of performance government.The tax authorities as the important economic function department of the government alsoface the challenge of function transformation and concept conversion. In addition, with theimprovement of China’s legal system and the legal awareness of the taxpayers, the serviceobjects urge the tax authorities to establish service consciousness. Therefore, theperformance management with performance assessment as the core is paid more and moreattention. However, levels of tax authorities performance evaluation still need to beimproved, especially in evaluation orientation, index system and evaluation tools. Therefore,constructing the universality and the performance evaluation system has become objectivedemand for the perfection of management mechanism and improvement of the service levelin tax authorities.In view of this, this paper takes Guangzhou as an example, using the basic theory ofconstructing the performance evaluation system and evaluation methods, combined withpractical experience in rudimental tax authorities, to explore suitable performanceevaluation system of Guangzhou local tax departments. Also, five old urban collection unitsof the Local Taxation Bureau are selected to do empirical analysis, on the basis of their2012annual performance score, aims to construct a higher universality performance evaluationsystem, which helps to improve the level of management and tax service.