Research On Performance Management Of Grassroots Tax Departments Based On PDCA Model

As an important lever for promoting the modernization of tax governance,tax performance management has emerged as a performance management approach that meets the practical work of China’s tax authorities and the development needs of tax modernization since its comprehensive implementation in the national tax system in 2014.However,with the merger of national and local tax authorities in 2018 and the continuous promotion of deepening tax collection and management in 2021,the tasks undertaken by grassroots tax authorities have further increased,posing higher new requirements for the professional level and quality of tax officials.How to correctly use performance methods to manage new tax authorities,improve the quality and efficiency of tax services,and better serve economic and social development and national financial needs,Becoming an urgent need to promote the modernization of tax governance capabilities and governance systems is also a new challenge for grassroots tax authorities.This article integrates and summarizes relevant literature on government performance,performance management,PDCA theory,and other related materials at home and abroad,systematically analyzes the advantages and characteristics of PDCA theory applied to the performance management system of grassroots tax authorities,collects and organizes the overall overview and performance evaluation rules of X District Tax Bureau in Yinchuan City,and then grasps the overall situation of performance management operation of X District Tax Bureau in Yinchuan City through questionnaire survey and indepth interviews,Analyze and summarize the survey results,summarize and summarize the current problems of inadequate performance indicator design,inadequate performance awareness,non-standard performance evaluation process,lack of performance feedback and communication,and insufficient application of performance results in grassroots tax departments.Finally,based on a deep analysis of the reasons for the problems,propose new ideas and methods for optimizing and improving the performance management system of X District Tax Bureau in Yinchuan City under the PDCA theory.Based on the PDCA cycle theory,a framework design for building a performance management system is proposed,with a focus on optimizing performance plan formulation,improving performance plan execution,strengthening performance assessment and evaluation,and improving performance management mechanisms.This provides reference suggestions for further optimizing the performance management system of grassroots tax authorities.