Research On Individual Performance Appraisal Of "Digital Personnel" In Tax System

The report of the 20th National Congress of the Communist Party of China proposed " to improve the assessment and evaluation system for cadres,guide cadres to establish and practice a correct political performance view,promote cadres who can go up and down,enter and exit,and form a good situation where capable people are promoted and excellent people are rewarded while mediocre people are demoted and inferior people are eliminated." The tax department is an important economic functional department of the country.Its in-service cadres have nearly 800,000 people,which is equivalent to one-tenth of the total number of national civil servants.Since 2014,the tax department has integrated different types of performance appraisal systems according to the requirements of national daily civil servant performance appraisal work.According to the needs of modern management,it has innovatively implemented the "digital personnel" management system using modern management methods such as digital economy,"Internet+",big data,etc.,which is of great significance for strengthening cadre management,stimulating cadre vitality and promoting cadre growth.The grassroots tax department is the main executor and final implementer of performance appraisal work.They have also made some useful explorations on individual performance evaluation.However,after the reform of the national and local tax collection and management system,facing a new pattern of dual management,there are still certain defects in the individual performance appraisal system,index design and result application of grassroots tax departments,which have not fully played their due role.This article uses the dual-factor theory,expectancy theory,goal management theory and" 360-degree" assessment method.Through semi-structured interviews,thematic analysis,questionnaire surveys,statistical analysis and other forms,taking the J City Taxation Bureau as an example,it discusses the problems existing in the performance appraisal of civil servants.Firstly,it collected the rules and regulations related to performance appraisal work in the tax department in recent years,and summarized the current situation of " digital personnel" individual performance appraisal work in J City Taxation Bureau.Secondly,through semi-structured interviews and questionnaire surveys,some cadres of J City Taxation Bureau were investigated.By analyzing the results,it was found that there are still problems such as imperfect assessment system,low assessment recognition degree,unreasonable index setting,insufficient data analysis,subjective assessment results and inadequate application of assessment results in the individual performance appraisal work of J City Taxation Bureau.The reasons for these problems are analyzed using incentive theory and goal management theory.The current assessment system is disconnected from actual work,lacks effective communication channels,has a single principle for setting assessment indicators,has insufficient system intelligence level,has formal supervision of assessment and has insufficient incentive for application of assessment results.Based on the above research results,this article proposes to further deepen and upgrade in aspects such as the formulation of assessment system,promotion of performance appraisal application,design of assessment indicators,technical evaluation of assessment evaluation,supervision system of assessment and application of assessment results.It also provides detailed optimization suggestions to provide corresponding work ideas for improving the scientificity,effectiveness and digitization of individual performance appraisal work for J City Taxation Bureau and even the entire civil service.