Research On Performance Management Of Tax Authorities At The Basic Level

At present,China is vigorously promoting the reform of "decentralization,management and service" and building a service-oriented government.Therefore,the introduction of performance management by the government is an important measure to modernize the governance system and governance capacity.Performance management has become an important management mode of all levels of government in China.Tax authorities are important departments of government.After years of performance management practice,the performance management of tax system has certain advanced and representative features in the performance management of government departments in China.At present,the performance management of the tax system not only plays a strong role in promoting the reform of the tax collection and management system,but also plays a key role in guiding and promoting the improvement of the management service level of the tax authorities and the training and development of tax cadres.At the same time,the grass-roots tax authorities are at the end of the performance management of the tax system.In the implementation of performance management,there are still some personnel with backward performance concept,unreasonable performance index system,imperfect corresponding management mechanism and system design,unscientific application of performance results and so on.This paper takes the research on the performance management of grass-roots tax authorities as the starting point,focuses on the relevant situation of performance operation and result application,and takes the relevant situation of performance management of district K Tax Bureau as a sample,summarizes the current operation and existing problems of performance management of the Bureau,and analyzes the reasons for the problems of performance management of grass-roots tax authorities,And this paper aims to find out new ideas,put forward optimization suggestions,improve the level of performance management,and stimulate the enthusiasm of grass-roots tax cadres.Based on the latest current situation of performance management of grass-roots tax authorities,this paper investigates and studies the problems and causes existing in the performance management of grass-roots tax authorities,analyzes the existing research theoretical results at home and abroad by using the literature research method,and puts forward reference opinions and suggestions for improving the performance management system and mechanism of grass-roots tax authorities in China by combining theoretical and practical analysis.This paper expands the relevant research on the performance management of grass-roots tax authorities,enriches and deepens the relevant theories of performance management in a certain sense,which has reference significance for deepening the research on the performance management of grass-roots tax authorities in China.