Study On Performance Management Of Tax Inspection Of Ji'nan Local Tax Bureau

Tax inspection is a key link that can not be ignored in the tax collection and management of the state.The main duty of tax inspection is to crack down on all kinds of tax illegal acts such as stealing,escaping,resisting and deceiving.Tax inspection is of great significance to the maintenance of the dignity of the tax law and the guarantee of the tax revenue.Performance management is a management mode that is widely applied in the field of government management in recent years.It plays an important role in improving the quality and efficiency of government services.In the process of implementing the tax audit performance management,it has played a role in preventing the risk of law enforcement,standardizing tax inspection and improving the quality of work.Through the study of the performance of inspection of domestic and foreign advanced management theory,combined with the audit bureau of Local Taxation Bureau of Ji'nan city for four years to carry out the work of performance management,deeply analyzes the existing problems of performance management of tax audit and the internal cause,put forward some improvement suggestion and scheme innovation sex,exploration and innovation,the performance management of tax inspection and provide a relatively mature and useful experience for the performance management of tax inspection.This article is divided into six chapters.First introduce the background and significance of the research,the purpose,content,method and innovation of the research.The second chapter is the theoretical analysis part.First,it expounds the related concepts of tax inspection and performance management,including tax inspection,performance management,tax and tax audit performance management.From the administrative management,public management,performance management theory and performance management theory of tax inspection in four aspects of the theoretical basis of tax inspection of performance management,then the necessity of tax inspection of performance management is analyzed,including the system of governance and management needs,the tax system management requirements and the requirements of the law enforcement against risk scientific and standard management requirements.The third chapter is the analysis of the current situation of the implementation of the performance management of the Ji'nan local tax bureau.This chapter introduces the basic situation,performance management and evaluation rules of Ji'nan Local Taxation Bureau,and analyzes the management mode,management process,current situation and effect.The fourth chapter is the analysis of the current problems in the performance management of tax audit.This chapter from the performance management implementation differences,performance management results by weakening,from point to surface,analyzing the existing problems of performance management,find out the problems and deficiencies need to improve,mainly institutional mechanism is not perfect,the lack of process management,the results using the insufficiency,lack of management innovation etc..The fifth chapter is the countermeasures and suggestions for innovation performance management.In this part,aiming at the existing problems,to explore innovative experience and practical work,puts forward some countermeasures and suggestions,including management mechanism,system establishment,target setting and adjustment,strengthen the process of management,the formation of closed-loop management of scientific and effective through a number of measures to promote the performance management of tax inspection.The sixth chapter is the conclusion and the prospect.