Study On The Performance Management Of Country-level Taxation Affairs Depart Based On BSC

In recent years,the country has attached increasing importance to performance management.Although the tax department has currently formed a relatively complete performance management system,there are still many problems in the implementation of performance management by grassroots tax departments in various regions due to factors such as regional differences and economic development levels.This article takes the Q County Taxation Bureau as an example to gain a detailed understanding of its organization,personnel,basic tax information,and current performance management system.On the basis of the application of Management by objectives and other theories,this paper adopts literature research and other methods to transform the four dimensions of finance,customers,internal processes,learning and growth into the four dimensions of deployment,service objects,internal operation and organizational development at the superior level that fit the actual situation of the grass-roots tax departments from the perspective of the Balanced scorecard,and makes an in-depth analysis of the performance management implemented by Q County Tax Bureau,Summarize the existing problems in the implementation of performance management,such as a focus on financial revenue leading to weakened economic functions,low taxpayer satisfaction,further improvement of internal operational efficiency,and stagnant organizational learning and growth.Analyze the reasons for the problems,such as the dilemma of multiple organizational goals and interest choices,the need to improve the comprehensive ability of tax officials,inadequate indicator guidance,weak information technology support,and inadequate performance learning and evaluation mechanisms.On this basis,we will re optimize 18 performance indicators and provide some reasonable suggestions for the performance management system of Q County Taxation Bureau from six aspects: improving the tax cost management system,establishing an objective and fair evaluation mechanism,constructing an efficient closed-loop process,establishing a performance concept of value recognition,strengthening the construction of a smart tax platform,and establishing a positive leading incentive mechanism.