A Study On The Performance Evaluation Of The Tax Inspection Department

In recent years,with the constant development of the government system reform in China and constant enhancement of the management level,as the effective tool of public administration,the government the importance of government performance management is constantly manifested.With the rapid development and continuous reform of our government system,the importance of government performance management is becoming more and more prominent.It is also one of the most effective administrative tools.The most important step of tax collection and management is tax inspection,which undertakes the important responsibilities of striking illegal activities of tax revenues and safeguarding tax order.As an independent tax law enforcement,a scientific method is used to undertake an effective performance evaluation system.It is good for standardizing tax law enforcement,solving problems after the institutional reform,stimulating new vitality of organizations and personnel,and promoting development of the tax inspection function.Starting from the basic theory of performance,the author in this paper defines the connotations and significance of performance and performance evaluation,defines the concept of tax inspection and tax inspection performance evaluation,and points out the features of tax inspection performance evaluation.On the basis of the performance evaluation method and relevant theoretical analysis,by taking the tax inspection department in C city as a research object and targeting at existing problems of the current performance evaluation,the author selects the balanced score card for evaluation.By resolving the functional strategic targets of tax inspection,the author breaks through four dimensions of the traditional balanced score card,establishes the performance evaluation index system based on five dimensions,forms the index library of tax inspection,applies SPSS software and factor analysis to identify the key indexes,and applies the analytical hierarchy process to identify the index weight.At last,by using the tax inspection department of C city as an application sample,the author verifies the actual applicability of tax inspection performance evaluation index system,collects index data in 2016-2018,analyzes performance of the tax inspection department,and proposes some countermeasures of functional strategic goals and dynamic evaluation adjustment,human resource optimization and tax inspection source processing,and sound inspection law enforcement system to standardize theprocess management,enhance information performance process management monitoring level,and positively expand the application range of performance evaluation results.