As the Department responsible for the administration of tax collection in China,the tax authorities are responsible for organizing tax collection,ensuring national fiscal revenue,regulating the economy,regulating social distribution and other important responsibilities,The working level and efficiency of grass-roots civil servants are directly related to the level and efficiency of the whole government operation.The performance management of grassroots civil servants plays a vital role in government management.Grassroots Tax workers are the specific executors of tax policies,and their performance level directly affects the effective implementation of various policies of the tax department.In recent years,with the promotion of the performance management of government departments in China,the performance management of the tax system has also made great progress,However,with the promotion of the reform of the collection and management system of the merger of national and local taxes,the problems in the performance management of the tax system have become increasingly prominent,The problems existing in the performance management of the tax system have become increasingly prominent.The performance management system of the tax authorities still has a stereotyped situation,which is difficult to truly reflect the actual virtue and talent and work performance of grass-roots civil servants.In fact,the tax system has always attached importance to performance management and committed to optimizing the performance management system of civil servants in the unit.The current performance management system of civil servants urgently needs to be further straightened out to build a unified performance management system of civil servants suitable for the new situation.This paper adheres to the combination of theory with practice,takes Y City Tax Bureau as the research object,and combines the integration of relevant data about performance,performance management and PDCA cycle theory at home and abroad,By means of questionnaires and interviews,we have an in-depth understanding of the current situation of the performance management system of grass-roots civil servants in Y tax bureau,and then analyze the survey results,Combined with the PDCA cycle theoretical model,this paper explores the problems existing in the current performance management of grass-roots civil servants in Y Tax Bureau in the four links of P(Plan),D(Do),C(Check)and A(Action),It is found that there are some problems,such as unreasonable setting of performance indicators,lax performance management process,formalized performance appraisal,unreasonable application of performance appraisal results,etc.Finally,the PDCA cycle theory is applied again to propose solutions to the problems in each link,so as to optimize the performance management system of grass-roots civil servants in Y tax bureau.We are determined to build a perfect,good and feasible performance management system.At the same time,we hope that this study can have an important reference value for the optimization of the performance management system of the whole tax system. |