A Study On The Optimization Of The Performance Evaluation Work Of The Basic-level Tax Departments

Since the 18 th National Congress of the Communist Party of China,the government ’s performance management has entered a new stage.The report of the 18 th National Congress of the Communist Party of China states that “innovate administrative methods,improve government credibility and execution,and promote government performance management”.Establish a nationwide budget system with standardized,transparent,scientific standards and strong constraints,and comprehensively implement performance management." As early as 2014,the State Administration of Taxation conducted pilot performance management in the tax departments of 9 provinces(municipalities)across the country.In the historical process of comprehensively deepening reforms,the tax system has been continuously reformed and innovated.After the " tax performance management version 1.0 " to " tax performance management version 7.0 " leap from quantitative change to qualitative change,the " capable people,The work pattern of the underdog,the underdog is eliminated.”Tax performance management links performance evaluation results with cadre appointments,first evaluations,and annual evaluations of civil servants.Priority promotion and evaluations prioritize personnel with outstanding personal performance and further allow May the officers,conference officers,and accomplishers stand out and be rewarded.Compared with the requirements for performance evaluation in the new era,there are still some problems in the progress of the performance evaluation work of the county tax bureau: I.Leadership evaluation determines the evaluation results.In current performance evaluation work,leadership evaluation accounts for a large proportion,and there are large subjective factors.2.The indicators have not been sunk to the grass-roots departments,and the machinery in the grass-roots departments has adopted higher-level evaluation indicators.Many performances The indicators are inconsistent with soil and water and cannot truly reflect the specific work of a grass-roots tax department;3.The evaluation results are formalized,and many grass-roots cadres think that as long as the assessment meets the standards,some departments even appear to take turns to settle down and violate the performance.Objectives of the evaluation work;Fourth,the current performance evaluation of the basic taxation department basically revolves around two performance systems,rarely involving work outside the system requirements,relies too much on the two performance systems,and lacks a multi-channel assessment path.The underlying reasons are as follows: 1.The government-based evaluation plays a major role.The tax system draws on the government-based evaluation model,which increases the difficulty of external supervision and control,and external evaluation is difficult to focus on the internal problems of the tax system.2.The evaluation index system Imperfections make tax officials not confident in performance evaluation,and there is a trap of “doing more and more mistakes”.The reward mechanism still adopts job-level rewards,and pays less attention to the realization of the self-worth of tax officials.As a result,there is no feedback application of the performance evaluation effect.The current performance evaluation is mainly concerned with the final evaluation results.No follow-up improvement plan has been formulated.The tax cadres cannot review the work independently and improve the working methods after the evaluation is finished.The introduction of system performance evaluation work is relatively short,and it is also actively seeking the organic combination of western performance theory and the Chinese tax system.However,the contradiction between the traditional mean thinking and performance evaluation work focusing on assessment results urgently requires the development of a set of national conditions.Performance evaluation plan.Based on the research on the performance evaluation work of X County Taxation Bureau,proposes powerful measures to optimize the performance evaluation of grass-roots taxation departments: the introduction of diversified evaluation models and the appropriate introduction of fault tolerance mechanisms.,Use web spider technology to obtain effective feedback,apply data information,qualitatively evaluate the strengths and weaknesses of individuals,make the best use of them,pay attention to the training of post talents,and encourage tax officials to do what they want.This article focuses on the problems existing in the performance evaluation of County Taxation Bureau of County X.It uses theoretical research such as target management theory and incentive theory and uses literature research method,case analysis method,and questionnaire survey method to demonstrate...The innovation of this article is the creative introduction of a comprehensive incentive method-fault tolerance mechanism.The operational efficiency of government management is gradually improved through continuous trial and error.For tax cadres who are not confident in performance evaluation,timely introduction of a fault tolerance mechanism can effectively encourage tax cadres to act.The fault tolerance mechanism includes various variables such as effort,emotional care,process participation,reward and punishment,exemption from punishment,multi-value satisfaction,etc.The traditional incentive mechanism mainly has two methods: material incentive and political incentive.In order to release the incentive effectiveness,it can also stimulate the inherent quality of work of tax officials.As an important measure to solve the performance evaluation work of the basic tax department,focusing on "what is fault-tolerant",clarifying the boundaries and content of "fault","how to fault-tolerant",and having a scientific and comprehensive fault-tolerant procedure,and strives to give play to the incentive effects of performance evaluation while reducing work errors.Encourage grass-roots taxation officials to handle the taxation business.