| With the development of government reform in Western industrialized countries,the time of reform under the new public administration is longer and longer.Compared with the previous traditional reform,the focus of the new public administration reform has changed dramatically in the relationship with the people.In the past,the government in the hearts of the people,often has a certain degree of authority,and has occupied a dominant position for a long time.Under the reform,it lost its original authority and dominant position,but more like the relationship between enterprises and consumers Become a service-oriented approach.For the government,on the one hand,this reform is an effective way to improve its efficiency,on the other hand,it also greatly promotes its progress with the times,maintains the corresponding service awareness,and effectively improves the service quality and resource allocation and other aspects.Therefore,in the process of reform,our government is also exploring the corresponding ideas.Performance management is a long-term problem for enterprises and governments,and how to make improvements and adjustments to make it more reasonable is a problem that both enterprises and governments need to face.As far as the current situation is concerned,the government’s performance management is still in transition,so the theory and practice are not fully developed,and some defects or deficiencies will hinder the effectiveness of performance management.In this regard,the State Council has also made clear instructions,and the State Administration of Taxation has also attached great importance to this problem,so solving this problem has become the most urgent and important thing.This kind of problem is also highly concerned by relevant departments,hoping to be improved.According to the performance management requirements of the State Administration of Taxation,Gansu provincial taxation bureau and Lanzhou Municipal Taxation Bureau,and according to the actual situation of the Bureau,Yuzhong County Taxation Bureau has formulated the performance management plan and incentive mechanism of the Bureau.Taking the performance management and incentive mechanism of Yuzhong County Taxation Bureau as an example,this paper discusses the existing problems,such as: unreasonable design of performance indicators,inadequate incentive,etc.,using the latest theoretical results at home and abroad,so as to put forward countermeasures and suggestions to compound the actual situation,improve work efficiency and satisfaction,and provide reference for the actual work.First of all,it analyzes the theoretical basis of performance management and incentive,that is,two factor theory,equity theory,demand theory and so on.On the basis of a brief introduction of the theory,this paper analyzes the progress of performance management and incentive in Yuzhong County’s tax system,and takes it as an important practical basis of performance management in China’s tax system.Secondly,combined with the relevant development of China’s tax system,including the effect of performance management on the system since the implementation of the system,and the effect,so as to be specific to Yuzhong County Tax Bureau,and make research on the relevant issues of the Bureau,such as the operation status,etc.,to summarize and improve the performance management issues.Finally,according to the problems found,the author focuses on the measures and suggestions to improve the performance management of the tax system. |
