Research On The Improvement Of Performence Management In Local Tax Bureaus That Based On PDCA Theory

The tax department as the national economic management and administrative law enforcement departments,in recent years to actively study the application of performance management,undertake the task of reform,strengthen management,the implementation of the tax department to promote tax according to law.The local tax bureaus are important parts of the local tax system.The administrative performance of the local tax bureaus are directly related to the overall performance of China's tax system.It is of great significance and role in promoting economic development,maintaining social stability and improving fiscal revenue.Introducing the performance management into the local tax department,and according to the local tax departments to reduce the tax costs,reduce public expenditure,improve quality,complete the organization income tax collection,tax source monitoring,tax services,personnel training and other aspects of the administrative efficiency of the overall planning,to format a strategic oriented with the purpose of the new management concept and management method for results.It has far-reaching practical significance on the training of local tax bureaus and the construction quality of the cadres,for our government's economic management and service transformation provides important reference and experience.In this paper,through theoretical analysis and questionnaire survey to find and analyze the existing problems in the performance management of the local tax bureaus.From the perspective of PDCA theory,this paper demonstrates the feasibility of applying PDCA theory to improve the performance management of the local tax bureaus,and find a new path to improve the performance management of the local tax bureaus in the PDCA theory.Through the detailed description of the results of the questionnaire,combined with the PDCA cycle theory,this paper puts forward the framework of the two levels of performance management system and the other supports of the local tax bureaus of performance management system.