Research On The Optimization Of Individual Performance Appraisal In Tax Authorities At County Level In A City

The implementation of performance management is the internal demand for reforming the management mode of revenue offices and improving the efficiency of tax administration;is the inevitable requirement for adapting the transformation of governmental function;is a major measure to comprehensively deepen reform;is the foundation to promote social and economic development.In the middle of June 2018,the subprovincial-level national and local tax authorities were merged into one.In this context,how should the individual performance appraisal of tax authorities be optimized has become a major problem of tax authorities.To study individual performance appraisal of tax authorities,on the one hand,can provide the optimization thoughts for individual performance appraisal of tax authority under the new situation;on the other hand,it can provide important information and basis for the performance appraisal of the grass-roots tax authorities.Based on the background of the merger of state tax and local tax,starting with the performance appraisal management of tax system,firstly this paper expounded the basic concepts and theoretical basis related to the individual performance appraisal in detail;Secondly,this paper comprehensively and systematically expounded and analyzed the present situation,concrete methods and achievements of individual performance appraisal in tax authorities at county level in A city,and it combined with the results of the questionnaire survey to find out the shortcomings and the main causes of problems in the individual performance appraisal in tax authorities at county level in A city;And once again it drew on the relevant experience and enlightenment of individual performance appraisal in tax institutions at home and abroad to put forward the concrete scheme of optimizing the individual performance appraisal in tax authorities at county level in A city,which included the optimization ideas,optimization content,optimization program implementation steps and the others in individual performance appraisal;Finally,through the analysis of individual performance appraisal of some personnel in tax authorities at county level in A city,it was shown that the optimization scheme is feasible and can provide some reference for the tax system and administrative services division to improve the individual performance appraisal system and improve the efficiency of humanresources management.