L County Tax Bureau Performance Management Problems And Countermeasures

As we all know,taxation is an important source of fiscal revenue.Since January2014,Departments directly under of State Administration of Taxation Management bureau and nine provinces revenue were as the pilot units of performance management,and fully implement the tax performance management system.After more than six years of exploration and development,it gradually formed a "horizontal carry out to the edge,the longitudinal implementation" work mode,"strategic objectives,execution,evaluation,improvement" of the performance management closed loop.As a "baton" and "recorder",performance management makes the target setting and process monitoring more accurate in the daily work of tax authorities,which greatly improves the work efficiency of administrative authorities.At the same time,as an important basis for performance evaluation,reward and punishment,selection and appointment,the results of supervision and assessment also stimulate the self-consciousness and creativity of cadres and workers to start their own businesses and strive for excellence to a great extent.In according to the State Administration of Taxation’s job requirements,Tax Bureau of L county began to implement tax department performance management since 2014.And it began to explore establishing performance management system gradually.After constant practice,it set up the basic performance management system which is in line with the actual tax work at the grass-roots level.But in fact,performance management implementation in L county revenue still is not reasonable in the management of the performance appraisal indexes of design,the management process is often unfair,and is still limited to the cadre incentive effect and so on.I explored ways to optimize and solve the problems existing in performance management in L county tax bureaus at all levels by my practical work and experience perspective.I combined with empirical problem research method,questionnaire method,interview method and other methods in this paper.The Tax Bureau of L county is a grass-roots tax authority at the level of official section.It under the dual leadership of the superior bureau and the government at the same level and under the business guidance of the superior bureau.And at the same time,it should do a good job in collection and administration and service in order to make sure the development of the county economy and the fundamental interests of the largest number of taxpayers.Choosing L county tax bureau as the main research object of performance management system can produce a more intuitive understanding of the application state of performance management.In addition,because of the relatively large amount of work tasks of grass-roots tax authorities,and performance management is widely used in L county tax bureau,it can provide abundant grassroots information for the writing of the whole paper and help to improve the authenticity and comprehensiveness of the research content.L county tax bureau and other areas’ tax authorities’ problems has a certain synergy in the performance management.Researching these problems not only can help to solve existing problems of performance management,but also provide a certain train of thought in the performance management work further optimization problems to tax authorities at the grass-roots level.