Problems And Countermeasure Of Performance Assessment In Local National Tax Department

The tax departments take responsibility for collecting wealth for the country, The tax departments take responsibility for collecting wealth for the country, regulating operation of the macro economy, adjusting national income distribution and other functions. Its level of administrative performance and tax services also has important influence on the entire public government service system. As the front line of tax collection and management, grassroots units and its substations have a direct expect on taxpayers about the department image because of their performance management level and tax services level. For this reason, it has long-term significance to promoting working ability of tax officials in grassroots through performance evaluation. Based on the performance appraisal theory as instruction, this paper mainly researches the basic definition principle and related theory of performance appraisal, especially analyzing the 360- degree performance appraisal method and the balanced scorecard performance appraisal method. Combining the above two methods with actual situation in tax work, we could acquire a rational performance appraisal method through reasonable measure and analysis to the extraction data. With the above scientific method, the paper will emphatically discuss the new form of three-dimensional performance evaluation, namely the business departments corresponding to business departments, the authority departments to authority departments, and substations to business departments. Relying on evaluating each other and the linkage from top to bottom, it would put forward a new reform of performance management in the whole tax department.