Research On Performance Management Of The Yingjiang County National Taxation Bureau

At present,In-depth promotion of tax system reform in China.It is very important to improve the performance management of tax department to promote the reform of tax system and to build a high quality tax modernization.Since 2013,The state administration of taxation began to explore the establishment of a performance management model in the tax system,and implemented the optimization transition from 1.0 to 6.0 in just five years.The performance management of tax system has achieved remarkable results.However,there are still many problems in the performance management of the tax department from the implementation of the pilot to the full implementation.Especially the grass-roots tax authorities,the concept of performance management is weak,lack of performance management professionals,performance management mostly stays at the level of the superior assessment.The number of tax departments at the grassroots level is large,undertaking the most specific tasks and dealing directly with taxpayers.It is very important to carry out scientific and reasonable performance management to the basic tax department.The author found that at present the study of the grass-roots tax department performance management is not comprehensive enough;especially in the grass-roots tax department performance management to the research of third-party evaluation mechanism is rare through the literature.Therefore,this paper analyzing the current situation of performance management of The Yingjiang county National Taxation Bureau sets off from the practical angle,try to find out the problems existing in the performance management process,and put forward relevant measures to improve the performance management.In addition,designed the performance management optimization scheme based on the Third party evaluation mechanism.This study is divided into five parts.The first part is introduction,which mainly introduces the research background,purpose and significance,domestic and foreign research review,research method and technical route.The second part is related concepts and theories.The third part is the performance management status and problem analysis of The Yingjiang county National Taxation Bureau.The fourth part is the countermeasures and suggestions to improve the performance management of The Yingjiang county National Taxation Bureau.Especially,more attention is paid to design of the performance management optimization scheme of the primary level taxation department based on the introduction of third-party evaluation mechanism.The fifth part is conclusion.