Research On The Optimization Of Grassroots Local Taxation Performance Evaluation From The Perspective Of Balanced Scorecard

As an important part of government performance management,the performance management of tax authorities needs to be designed and applied in conjunction with the actual conditions of the taxation department.The district/county local tax bureau as a grassroots tax department to strengthen the level of performance management is conducive to improving the public credibility of the tax authorities and taxpayer compliance,help improve the execution of the work,ensure the standardization and transparency of tax law enforcement,and help harmonize the coordination of the organization and employees.The strategic goal is to achieve a win-win growth for both organizations and individuals.In January 2016,the Local Taxation Bureau of the T District began to fully implement the Performance Appraisal 4.0 system.After nearly two years of exploration and practice,its performance appraisal system also revealed some problems that needed to be solved in the performance management process: First,the performance appraisal system.The strategic objectives have not been implemented in the grassroots land tax departments;the second is that there are too many qualitative indicators in the setting of performance indicators,and the number of indicators is tedious;the third is that the scoring method is too single;fourth is the performance incentives are not strong;It is the department staff’s recognition of performance evaluation is not high.The thesis is based on the performance appraisal system of the Local Taxation Bureau of the T District in the past two years.It focuses on the existing problems in the existing performance appraisal system and optimizes the performance appraisal system in a targeted way.The article combines the characteristics of China’s administrative agencies,adding to the four strategic aspects of the traditional Balanced Scorecard,increasing the level of internal control and supervision to ensure that the organization can better achieve its strategic goals.Specifically,through the Balanced Scorecard,the strategy is decomposed and combed,and the links between various levels are strengthened,and the strategic orientation of the TTax Local Tax Bureau is visualized through the strategy map.Then the strategic goals of the organization are used as the clue,and the framework based on the Balanced Scorecard is used.,Decompose the strategic goals of the organization,and combine the new indicators constructed based on the strategic objectives and the selected current performance indicators to complete the performance evaluation index design.Through questionnaire surveys and expert interviews,the optimization of weights and scoring methods was implemented,and corresponding implementation countermeasures were put forward for the relevant problems of the current performance evaluation system.Finally,through application analysis,it was pointed out that other grass-roots local taxation departments applied the balanced scorecard performance evaluation system.The issues that need attention should be used as a reference for the combination of Balanced Scorecard Theory and Performance Evaluation 4.0.