The Local Taxation System Performance Management System Research

Performance management as an advanced management methods, has become an important way of administrative reform to solve the current economic and social development in the various contradictions and problems. The implementation of tax systems performance management is an unstoppable trend, but also the tax system to solve the current problems, the inevitable choice to achieve sustainable development. Past tax performance management system based mainly in the performance appraisal, did not form a virtuous cycle mechanism of performance management should be. This paper introduces the theory of total quality management and standardization of management theory of integration, as the basis to build a standardized management, performance management as the core of performance management system based on tax system specific functions on the public service.Firstly, the paper describes the background and significance of the study, then reviews related literature of the performance management in the public sector field especially in local tax system application, understands the domestic and foreign research present situation and the insufficiency, finally explains the research content and method.Secondly, the paper analyzes the relevant concepts of performance management, and then analyzes the process of performance management including the content and relevance of performance plan, performance monitoring, performance evaluation, performance improvement, performance communication, and finally describes the basic theory of modern management and standardization management in the application of performance management in the tax system.Thirdly, the paper hackles the status quo of performance management in public administration foreign and domestic land tax system application practice,and then analyzes the practical experience, finally explores some misunderstandings of the management practice of Chinese tax system.Finally, based on experience of performance management at home and abroad for reference, the paper describes the basic principle and main framework of performance management system of China’s local tax system, and elaborates in detail the core processes, performance indicators and evaluation system of the performance management system of the local tax system. And finally proposes the safeguard measures of the land tax system of performance management system in the practice application.