In recent years,the performance appraisal of civil servants in China has been fully valued and the work of performance appraisal has made great progress.However,there are still many imperfections in the performance system.In particular,the performance assessment of grassroots civil servants is still stereotypical,which makes it difficult to reflect the performance of grassroots civil servants.The performance system still needs to be further established and improved.The tax system has always attached importance to the performance appraisal of tax cadres,and the performance appraisal has achieved remarkable results.However,there are still some problems in the implementation of performance appraisal in the tax system,especially after the reform of the national and local tax collection and management system.It is urgent to further straighten out the performance appraisal work and build a unified performance appraisal system for the new tax institutions under the new situation.Taking H county tax bureau as an example,this paper adopts literature analysis method,questionnaire survey method and interview method to study the performance appraisal of grassroots civil servants in the tax system.First of all,based on the current situation of the performance appraisal of H county tax bureau,this paper sorts out the achievements of the performance appraisal of H county tax bureau.Based on the survey data,from before,in and after three stages,this paper summarizes the existing problems in the personal performance appraisal of H county tax bureau.Secondly,in view of the existing problems,the causes are analyzed from the objective and subjective perspectives.Finally,putting forward some countermeasures and Suggestions to optimize the tax system grass-roots civil servants performance appraisal.In view of the existing problems before the appraisal,the paper puts forward some suggestions to improve the performance appraisal mechanism and strengthen the performance culture.In view of the existing problems in the assessment,this paper puts forward the suggestions that the assessment should be carried out fairlyand impartially,the service object evaluation and service object evaluation should be introduced,the communication mechanism should be improved,and the process management should be strictly enforced.In view of the existing problems after the assessment,the paper puts forward some suggestions to strengthen the application of performance results and improve the performance feedback mechanism.At the same time,it is suggested to improve the guarantee mechanism of the whole process of performance appraisal from four aspects: organizational guarantee,personnel guarantee,technical guarantee and financial guarantee.May be the innovation of this study was aimed at the grass-roots civil servant performance appraisal in the tax system,puts forward the index design which set surrounding the position requirements.And put forward to change the minus point system to the plus point system,as well as introduce a coefficient into the index system.It is hoped that to strengthen pertinence and operability of civil servant’s performance appraisal,to provide new ideas for further deepen the reform of the performance of the tax system and the work performance evaluation. |