Research On The Performance Management Of The Local Tax System

Since the 1980 s,performance has introduced to the government management.The Party and the country have paid more attention to performance management.Performance has been used actively by many government sectors to innovate the administration management methods,including local taxation Bureau.However,the time on researching performance management of local tax system is too short.Moreover,different district have different performance management style,all staying at a relatively low level.After 2014,led by the State Administration of Taxation,national tax systems have spared no effort to carry out the performance management.Although some results have been achieved,problems do exist.Especially,as the reform of the tax collection and management moves forward as well as the VAT reform policy implements,many aspects such as work priorities,the thoughts of cadres as well as the organization development in local tax system change quietly.Therefore,it is unquestionable necessary to card performance management so as to give better play to the quality and efficiency of the performance management in local tax system.To stimulate potential of the cadres and to play a better function role on tax collection for the country and people.This paper begins with the performance theory,expounds the connotation and the performance management system of performance management,government performance management and local tax system performance management,and states the necessity of performance management of the local tax department from three aspects: government administration reform,land tax department development and land tax construction.Then,it discusses the status quo,existing problems and causes of performance management of the local tax system.Then,it takes the performance management of grass-roots units of SY local taxation bureau as an example through case study to study the specific form of implementation of the performance management of the local tax system and the existing problems in the promotion work,specifically,it is mainly reflected in the problems of performance management of the directly affiliated units,problems in indicators,evaluation,application of results and feedback improvement.From the aspects of human resources,values and information technology,combined with the performance management environment of the land tax system,the specific reasons for the formation of problems are discussed.Finally,from the aspects of performance indicators,strategic objectives,problem orientation,human resources,performance culture,application of results and the construction of performance information,the author puts forward some countermeasures to improve the performance management of local tax system.The main research object of this paper is the performance management of the in-situ tax system.After the merger of national and local taxes,performance management has continued under the leadership of the state administration of taxation.The overall framework and principles of performance management have remained unchanged.At the end of this paper,the author also briefly expounds his thoughts on the performance management of the new tax bureau,strengthening the leadership of the performance management,and strengthening the new management measures of performance management,so as to promote the trend of the performance management after the reform.