Research On The Optimization Of Tax Authority Performance Appraisal System Based On Balanced Scorecard

In the report of the 19th national congress of the Communist Party of China(CPC),general secretary Xi Jinping first proposed the concept of "comprehensively implementing performance management",taking performance management as an important issue to optimize government functions.Tax authorities as one of the many functions of the government,for the important economic functions,improve the level of the performance management on the promotion of the government management also has the profound influence,strengthen its performance appraisal work can enhance the understanding and the understanding of the public to the tax authority,is the entire tax system performance can be the basis of the constant innovation and steady rise.Therefore,it is urgent to further explore and optimize the performance appraisal system of tax authorities.Based on the theory of performance management,based on the overall requirements of performance evaluation by the tax authorities in China,with tax authorities W area as the research object,by analyzing the current status of performance appraisal system,reviewed the development of the performance appraisal as a whole,further analysis of the tax authorities in the typical problems of performance appraisal,and to the system in this paper,the causes of the problem.On the basis of using the balanced scorecard is a management tool,closely around the overall strategic target,from the result of index design,use of performance appraisal system,technical support and other aspects to optimize design,and the optimization direction as a key performance indicator design,put forward a set of applicable to the national tax authority at the grass-roots level promotion,playability strong index system of assessment index,the optimized evaluation index system is more prominent focus,more targeted and operability.By improving and perfecting the performance appraisal system,this paper strives to continuously improve the work quality and efficiency of grass-roots tax authorities and build a high-quality service-oriented tax team.