An Innovation Study On Performance Evaluation Of Lvliang Tax System

The purpose of performance evaluation is to standardize the daily operation and administrative law enforcement of government departments,improve the efficiency of unit operations,promote the good organizational construction of units,encourage the enthusiasm and initiative of each staff member,and better create a series of more scientific,perfect,and robust government management behaviors.With the comprehensive progress of building a law-based society in China,the performance evaluation of government departments has gradually become a powerful grasp for realizing government transformation.As one of the important organizations of government departments,the tax system belongs to vertical management from top to bottom,and its pilot promotion is both representative and convenient.Since 2014,the national tax system has implemented performance management from the top down and has gradually used the results of performance evaluations as an important basis for organizational and individual evaluations.Since the reform of the local tax administration system in 2018,the performance assessment of the original tax system has been inconsistent with the current specific work requirements in terms of target principles and procedures,especially in the grassroots tax departments.Because of their professional duties,they are more inclined to implement the administration.It is not the formulation of policies,so it is difficult to use the existing performance evaluation to maintain a high degree of consistency with the superior's strategic goals,policy implementation,and evaluation evaluation.Therefore,taking the lvliang City Tax Bureau as an example,this paper constructs the performance evaluation of lvliang City's tax system.From the perspective of adapting to the new environment after the reform,it innovates in the target principles and Chengxufangfa's performance evaluation of lvliang City's tax system.The paper also discusses how to guarantee its implementation,and to some extent,it can solve some problemsexisting in the performance evaluation process of lvliang tax department,which is helpful to promote the implementation of the performance evaluation system and improve the organizational performance.This paper makes a new request for the performance evaluation of lvliang city's tax system based on the research methods of literature,empirical research and experience summary.This paper tries to innovate from the target principles,procedures and methods of performance evaluation of lvliang tax system and the guarantee,and then obtains a performance evaluation system suitable for the application of lvliang tax system.The research holds that: the reform of national tax administration system has put forward a new challenge to the performance evaluation of lvliang tax system,and requires that in the face of the general trend of reform,performance evaluation also needs to be improved and innovated from three aspects:concept,construction and implementation.Among them,the concept requires the lvliang tax system to further strengthen the theoretical foundation,balance theory selection and flexible use of performance evaluation theory;The construction aspect requires the scientific setting of the performance evaluation target principle,the objective and comprehensive setting of the performance evaluation process and the full application of the performance evaluation method;Implementation requires practical control mechanisms,ongoing communication feedback and rigorous application of results.In view of this,the author sets the goals and principles of performance evaluation from the aspect of constructing a more applicable tax system in lvliang City,emphasizing the quality,fairness,and efficiency of the reality of the goal and the principle.The procedure and method of performance evaluation are set up from the aspect of building a higher scientific nature,emphasizing the scientific impartiality,comprehensive objectivity,reasonable maneuverability and practical effect set by procedure and method.At the same time,the paper discusses the running guarantee of the performance evaluation system.From the implementation level,we should pay attention to organizational security,value recognition,operational efficiency and effectiveness;From thedeviation control level,we should pay attention to strengthen the use of results and create an atmosphere,improve the system,and reduce the impact of subjective factors.From the level of goal principle setting,we should pay attention to the protection of reality,that is,prevent the selection of goals from being biased,not easy to achieve,and prevent the principle from being ineffective;From the level of procedure and method's setting,we must pay attention to the scientific guarantee,that is,the program setting should be comprehensive and the method setting should reflect reasonable;From the operational level to note.Leaders attach importance to the development of supporting management systems to ensure performance performance,improve the index system,ensure the scientific,fair and operable performance evaluation,strengthen performance supervision,promote the effective implementation of performance evaluation,strengthen the use of results,and create a performance atmosphere.And hope to take this as an opportunity,lvliang city tax system can be more effective in the future performance evaluation,and in the next research process,can further expand the promotion,and then explore a suitable method for the performance evaluation of the Chinese government.