Research On Performance Management Issues Of County-level Tax Authoritie

The implementation of performance management in a certain scale of organizational structure has always been a research topic of concern.In 2014,the State Administration of Taxation issued notices of the Implementation Plan for Performance Management of the Tax System in 2014 and the Performance Plan for the Tax System in 2014,marking the official launch of the application of performance management in the tax system.After nearly eight years of unremitting efforts,the tax system has gradually explored a way of performance management that has the characteristics of Chinese administrative organs and meets the needs of tax modernization.With the deepening of the reform of the collection and management system,how to correctly use the performance mode to manage the new tax authorities,improve the quality and efficiency of tax work,and better serve the economic and social development and national financial needs,is not only the need to create a public service-oriented tax authorities in the new era,but also the need to realize the modernization of tax management,and it is an important challenge to the tax system.Based on the actual perspective of L County Taxation Bureau,according to the target management theory and performance management theory,on the basis of summarizing the relevant research results of performance management at home and abroad,this paper mainly uses literature research method,questionnaire survey method,in-depth interview method and field observation method to understand the performance management of L County Taxation Bureau,summarizes the achievements that have been achieved.Combined with the current situation and actual situation of performance management of L County Taxation Bureau,this thesis studies the problems existing in the current performance management,summarizes the existing problems,analyzes the reasons,and puts forward suggestions for optimization and improvement.This thesis is divided into five parts,the first part is mainly about the origin and development of the research,the background and significance of the topic are briefly summarized,and the domestic and foreign research literatures are reviewed and commented,research ideas are cleared,and the innovations and defects that may exist in the past studies are being pointed out.The second part mainly summarizes and elaborates the relevant concepts and the theoretical basis used in the research.The third part mainly describes the basic situation of L County Tax Bureau,sorts out the current performance management mechanism,and summarizes the achievements of performance management of L County Tax Bureau.The fourth part is mainly to summarize the results of the questionnaire,using SPSS software is being used to analyze the results of the questionnaire,and with the help of in-depth interview,further understanding is being achieved,the performance management problems of the L County Tax Bureau are being concluded,which mainly embodied in the system construction,the KPI setting-up,the process management,communication feedback,the application of the evaluation results etc,Combined with the practical situation,the causes of the issues are deeply analyzed.Based on the deep analysis of this dissertation,the fifth part puts forward the suggestions of optimization and improvement,which mainly focus on the system construction perfection,KPI setting-up optimization,process management restriction,strengthening communication feedback and enriching the application of evaluation results etc.