| It is an inevitable choice for tax authorities to promote performance management in the modernization of national governance capacity.As a public service provider,it is necessary to improve the service quality by optimizing the performance management.This study takes the tax service department of Doumen District of Zhuhai City as an example,by virtue of questionnaire survey and participation observation and other research methods,analyze the current situation and find out that there are some problems in the performance management of the department,such as unclear performance objectives,imperfect performance indicators,incomplete performance communication,not objective performance data,improper use of performance and untimely performance feedback.The main reasons are the dislocation of value orientation,the restriction of system and mechanism,the shortage of talent reserve,the low level of technical means and so on.Finally,the optimization strategies are put forward based on the Public Value-based Government Performance Governance theory and the new public service theory: the first is to correct the value orientation and clarify the performance goals;the second is to use scientific methods to improve the performance indicators;the third is to strengthen the performance training and highlight the performance communication;the fourth is to improve the analytical ability and optimize the performance data;the fifth is to improve the organizational structure and emphasize performance feedback.The sixth is to improve the rules and regulations,ensure the application of performance,and put forward safeguard measures in terms of legal system,policy,society and public opinion.The purpose of this study is to optimize the performance management of the tax service department of Doumen District in Zhuhai,and provides a reference for optimizing the performance management of grass-roots tax authorities at the district and county level.It also provides research ideas for the performance management optimization of tax source management and inspection management departments of tax authorities.Meanwhile,the use of government performance management theory to empirically analyze the performance management of tax service departments of grass-roots tax authorities in China enriches the theory of government performance management to a certain extent. |