Research On Performance Management Of Grass-Roots Tax Departments

The tax department in China plays a crucial role in national economic management,managing and serving hundreds of millions of taxpayers and taxpayers.How to effectively stimulate the vitality of tax officials throughout the system,and efficiently address policy formulation and implementation issues has become a challenge for the tax department.Based on this situation,tax performance management has emerged,ensuring the high-quality implementation of various tax work.With the smooth and orderly implementation of the reform of the national and local tax collection and management system in 2018,the new tax institutions have taken on the collection and management of tax revenue,social insurance premiums,and various non tax income,shouldering a more sacred and glorious responsibility.As the specific implementers of national tax policies,how can grassroots tax departments fully utilize performance management to achieve the integration and interconnection between tax reform and development and the construction of tax cadres,It has become a key issue before tax authorities.The L District Taxation Bureau has been continuously exploring and adapting to its performance management system since 2014,and has further reformed and improved after the reform of the local tax collection and management system in 2018.However,influenced by the vertical management attributes of the tax system,most grassroots tax departments only conduct assessments based on top-level design indicators,without forming a performance management system that is in line with their own situation.Moreover,due to the limited professional literacy of performance managers,the role of performance management is not only prominent,but also constantly exposing problems.This article takes the current situation of performance management in L district tax bureau as an example,and based on methods such as quantitative research,field research,and literature review,conducts a deep analysis of the factors that restrict the development of performance management in grassroots tax departments.After research,it has been found that the factors that constrain the performance management of grassroots tax departments come from both institutional aspects,such as insufficient performance management processes and talent cultivation,as well as from the self-awareness level of cadres,such as the lack of deeply rooted performance ideology and concepts.In response to the research findings,this article provides targeted suggestions for further optimizing tax performance management in grassroots tax departments from five dimensions:cultivating a performance culture atmosphere,optimizing performance indicator design,standardizing the reporting and assessment process,strengthening the application of performance assessment results,and providing suggestions for talent development in performance management.This provides useful reference for grassroots tax departments to continuously optimize tax performance management work.