Research On Performance Evaluation Index System Of Municipal Tax Service

Nowadays,government performance evaluation has been a hot management tool in the academic field.The function in improving governmant's efficiency,and enhancing public services of government departments have been widely recognized at home and abroad.In China,the practical application of performance evaluation in governmant departments have never stopped,and the State Administration of Taxation started a performance management reform within Tax Services since 2014.This performance appraisal system is set up to adapt to the actual tax work,and have been achieved remarkable results in the past five years.This paper selects the most typical kind of the grass-roots tax department,municipal tax services as reaserch subject,and attempts to introduce the Balanced Scorecard theory model,combines the internal and external evaluation indicators,and constructs a reasonable performance evaluation index system for municipal tax services,so as to provide ideas for the grass-roots tax departments to improve performance management level,and to enhance the quality and efficiency of tax services' work.This paper reviewes recent researches at home and abroad,summarizes the performance evaluation practices of the State Administration of Taxation,and introduces a modified balanced scorecard model.On this basis,this paper combs the existing internal evaluation indicators and various government performance evaluation indicators,using the methods of questionnaire survey,comparative analysis,membership analysis,analytic hierarchy process and case analysis,etc.,to improve a performance evaluation index system for China's grass-roots tax services.This paper constructs a three-level index system which includes five dimensions:administrative efficiency,taxpayer,internal business,financial cost,learning and growth.Finally,this paper makes an empirical application,taking anctual data of Suzhou City Tax Service as a case,using performance information to make assessments for subjective and objective indicators,and measuring the performance for Suzhou City Tax Service in 2018.