Research On The Performance Management Of Tax Team Based On The Merger Of State Taxation Bureau And Local Taxation Bureau

Tax Service Bureau plays an important role in the functional departments of our government。He is responsible for important duties of "collecting wealth for the country and collecting people taxes." It is the source of government economic activity,the cornerstone supporting the stable development of the country and an important foundation for the harmonious development of society.The administrative performance of the tax bureau is closely concerning the total performance of China’s fiscal system.It is an important part of government performance.It is a great significance and role in economic development advancing and improving fiscal revenue.In March 2018,the institutional reshuffle of the State Council plan proposed reforming the national taxation and taxation system,and merging provincial and sub-national taxation agencies.Against this background,we can analysis of the status quo of the performance management system of the L Tax Service Bureau with typical sense.Seize the Moment,we should Looking for realistic issues that need to be addressed in performance management exposed during institutional reshuffle,anatomy of the reasons behind,targeted improvements have been developed.According to the new situation and new goals,we will study the innovation path of tax bureau performance management,solve the current problems faced by the current tax bureau performance management,improve the performance management systems,and improve the performance management level.This paper uses literature research method,field investigation method(questionnaire method),case analysis method and other methods to study the performance management of tax bureau.First of all,starting from the background and process of the reform of the national taxation and taxation institutions in L City,this paper analysis of the status of institutional management of L Tax Service Bureau,the status quo and effectiveness of performance management.Secondly,through questionnaire survey,it analyzes the problems of L Tax Service Bureau in performance management,including management and assessment,the index design is not scientific,the staff participation is not high,and the incentive effect is not obvious.Finally,closely related to the reform of national taxation and taxation institutions,combined with the advanced experience of domestic and foreign taxation departments in performance management,the paper elaborated the countermeasures and suggestions for optimizing the performance management of L Tax Service Bureau.It is proposed to improve the performance management level of the L Tax Service Bureau by changing the performance management concept,improving the performance indicator system by grasping the focus of reform,promoting the creation of a performance culture atmosphere and constructing an incentive mechanism that combines positive and negative constraints.Under the background of the reform of China’s national taxation and taxation institutions,the performance management of the L Tax Service Bureau is the research object of this paper.This article helps L Tax Service Bureau with optimizing tools of performance through a series of investigations,analysis and arguments,makes it more suitable for reform time nodes and meet reform needs,effectively promotes personnel to improve work quality.This is conducive to the construction of service-oriented government agencies by the L Tax Service Bureau to improve tax satisfaction.It will provide reference and opinions for the performance management of the combined grassroots tax bureau.Perhaps it can make a meaningful reference for the merger and adjustment of other government functions in our country.