Research On Performance Management Of Grassroots Tax Bureau

Nowadays,it is a challenged period for both Chinese social and economic transition for all aspects and supply-side structural reform.With the deepening transition of government functions,all levels of government departments should not only perform the control functions of economic regulation and resource allocation,but also strengthen the fulfillment of public service.Gradually government's governance is to be transformed from "management" mode to "service-oriented" mode.During the transition,performance management has been introduced into China's various government agencies and units.As the country's core sector of the economic management,the grassroots tax bureau shoulders the glorious mission of implementing the various tax laws and regulations,organizing tax revenues and performing macro-control and supervision of the economy through tax levies.Deepening performance management at the grassroots tax department can not only promote the great progress of taxation modernization,but also realize the leaping development of the transformation of government functions.Therefore,this paper elaborates the necessity of implementing tax performance management and its development process through literature research,case studies and comparative analysis,coming to the conclusion that it is imperative to carry out the performance management of the Tax-bureau in the new pattern and the new situation.Meanwhile,based on the example of STB of Liang Jiang New District,this paper analyzes the shortcoming of the existing performance management,such as the deviation of cultural values,the poor practicability of indicators,the outdated information technology,and the ill connection of individual performance and organizational performance.Through intensive analysis on the causes of the problems existing in tax bureau's performance management,this paper addresses the problems such as the disunity of idea and understanding,the fragmentation of institutional mechanisms,the low efficiency of methods and methods,and the failure of results application.What's more,on the basis of learning theory and summing up experience,this paper has proposed a remedy to performance management in tax bureau which includes the following five aspects as unifying idea and understanding,setting scientific indicators,standardizing management processes,improving technical means and optimizing results application.Therefore a more comprehensive and scientific performance management system could be established,which not only can provide experiences for the performance management of other government departments,but also can improve the efficiency of public service in the tax bureau and implement the government function transition,so that the tax bureau can really implement the sacred mission of collecting the wealth for the country and collecting tax to serve the people.