Research And Improve Performance Evaluation System Of The County-Level Tax Department

Performance evaluation is the early twentieth Century the introduction of western countries government departments as a management tool, to improve the government’s governance, improve the government and social relationship through the evaluation of the achievement and efficiency of government. Along with China’s administrative reform, combined with "service government" goals, the performance evaluation reform and try some local government agencies and departments, made a lot of useful experience. The tax department as a government agency responsible for organizing revenue departments, the introduction of performance evaluation system to improve the quality of tax collection, optimize the tax service, has the vital significance to reduce the tax costs. At the same time, the tax department specific service objects, the content of the work of professional features put forward specific requirements for the performance evaluation of the new tax department. Therefore, to explore how to establish a set of suitable for grass-roots tax department performance evaluation system, promote the local taxation performance management more scientific, standardized, become a realistic and urgent requirement of the tax department.In this paper, in clarifying the Balanced Scorecard and key performance indicators of theoretical research on the basis of the concept of context, assessment of articles relating to the performance, performance evaluation and defines the tax department performance. Analysis of the problems and causes the status quo, through the performance evaluation of A County Local Taxation Bureau, the point introduced the Balanced Scorecard evaluation method. At the same time, using the performance of the Jinjiang Municipal Local Taxation Bureau and Xiamen Haicang District evaluation index system construction experience, to explore the local tax bureau of A County, enlightenment. Improvements in the performance of local tax bureau of A County assessment system, the first step is to establish the strategic target, which is the essential prerequisite and improved, established and basic principles of strategic target, the use of the Balanced Scorecard(BSC) content and the method, from the customer satisfaction, financial, internal process, learning and development of the four aspects, combining the function characteristics of the grass-roots tax authorities respectively corresponding design key performance indicators, so as to establish a more complete performance evaluation system, and evaluation system of implementation and improvement are analyzed, trying to realize the optimization of tax services and improve the tax collection rate targets, in order to improve the performance of local tax departments, to promote the cause of scientific and harmonious development.