Research On The Performance Appraisal Of Civil Servants In The Grass-roots Tax Authorities In Shandong Province

In recent years,governments at all levels have responded positively to the demand of building a service-oriented government,and tax authorities should also attach importance to the performance appraisal management of civil servants.The implementation of performance appraisal management in tax system plays an important role in promoting the implementation of tax policy,stimulating the vitality of Tax Department cadres and establishing the image of Tax Department as a service-oriented government.There are some difficulties and problems in the implementation of performance appraisal for civil servants,especially in the application of basic-level tax authorities.As the end of the tax system and a bridge connecting the national tax policy with the taxpayers,the grass-roots tax authorities have studied the issue of the performance appraisal of their civil servants,with a view to improving the performance appraisal of civil servants in the grass-roots tax authorities,it is a subject worth studying to stimulate the energy and enthusiasm of the tax personnel and give full play to the role of the grass-roots tax authorities.Firstly,the paper summarizes the historical changes of the performance appraisal of the grass-roots tax authorities in Shandong Province,which has experienced four stages: initial,adjustment,improvement and perfection.Secondly,on the basis of understanding the basic situation,organizational structure and civil servant structure of the grass-roots tax authorities in Shandong Province,the paper expounds the present situation of the performance appraisal of civil servants in the grass-roots tax authorities in Shandong Province,fully investigate the present situation of the human resources of the grass-roots tax authorities,and describe the present situation of the performance appraisal of the civil servants of the grass-roots tax authorities in Shandong Province,including performance appraisal main body,method,form and content,implementation process and the application of performance appraisal results are described.On this basis,a questionnaire was designed to investigate and analyze the satisfaction of the civil servants of the basic-level tax authorities of Shandong Province on the performance appraisal,this paper sums up the problems existing in the subject,method,index content,implementation process and result application of the performance appraisal of the civil servants in the grass-roots tax authorities of Shandong Province.Thirdly,on the basis of statistical analysis of the questionnaire results,the paper makes an in-depth analysis of the problems existing in the performance appraisal of the grass-roots tax authorities in Shandong Province,based on the attitude of looking at the essence through the problem to deeply excavate the causes of the problems existing in the performance appraisal of the civil servants of the grass-roots tax authorities in Shandong province,it mainly excavates from three aspects: the Organization itself,the value idea,the system environment.Finally,the paper puts forward the way to improve the performance assessment of the civil servants in the grass-roots tax authorities in Shandong Province,in this part,the author puts forward the corresponding improvement countermeasures in view of the problems found in the performance appraisal of the civil servants of the basiclevel tax authorities in Shandong province and the reasons for the problems,in the system(to improve the performance appraisal system),the atmosphere(to create a good performance appraisal atmosphere),the system(to improve the various systems)put forward the corresponding improvement path to ensure the smooth implementation of performance appraisal of civil servants in the grass-roots tax authorities in Shandong Province.