Research On Performance Management Of Tax Inspection Departments

With the deepening reform of the national political and economic system,our government has continued to improve its management philosophy and establish a flexible and efficient management model.Through years of practice,a performance management model with Chinese characteristics has been formed,which has greatly improved the effectiveness and credibility of government public services.In order to improve the quality and efficiency of taxation work,the taxation system has explored and established a set of horizontal and vertical integrated performance management model since 2014.With the new normal of economic development,the increasingly complex business environment and the deepening reform of the tax collection and management system,the grassroots inspection departments must also improve their internal systems and build their cadres with the vision of exploration and development,and establish a set of scientific and reasonable performance management system for inspection specialization,so as to improve the quality and efficiency of tax enforcement.To improve the purity,speed and precision of audit and law enforcement,and serve the construction and long-term development of market economy.At present,all circles at home and abroad have carried out more in-depth research and exploration on performance management of government departments,providing fruitful theoretical results and experience to learn from.However,on the whole,there are relatively few high-quality scientific research results on the performance management of China’s tax inspection departments.At the same time,the internal and external environment of China’s tax inspection department is unique,and the inspection and law enforcement is professional and special.Therefore,combining practical experience and drawing on existing achievements,and carrying out research on the performance management of tax inspection department with the help of primary data,can enrich the relevant theoretical research and provide new reference for the exploration of performance management of grassroots inspection department.This thesis adopts a variety of research methods,and through a summary review of relevant domestic and foreign research and practical experience,it provides a detailed introduction to the direct theoretical basis of performance management,and analyzes how it has an effect on performance management,and specifies the four performance management tools that are widely used at present.The current situation of performance management in tax inspection departments is discussed in depth by taking A Taxation Bureau D Inspection Bureau as an example,and the three common problems in the process of performance management in tax inspection departments are analyzed and identified as misunderstanding of concepts and recognition not meeting expectations,imperfect system design and disconnection from actual work,and incomplete platform with scattered functions and difficult data integration and analysis,and their causes are discussed in a comprehensive analysis.The three common problems were that the brand building of performance management culture was emphasized and the value recognition of performance management was cultivated;the closed loop of audit performance management was built in a cyclic and efficient way;and the big data platform of "intelligent performance" was built in a vertical and horizontal way and highly integrated.We hope to explore a set of professional performance management mode of the inspection department that meets the requirements of modernization of inspection,give full play to the role of "baton" and "booster" of performance management,and improve the administrative and law enforcement efficiency of the tax inspection department.