| Since 2014,Chinese tax authorities have studied,formulated and improved the initial version of the performance appraisal system based on the domestic and international situation and the actual system.It has been in operation for more than nine years,and the appraisal mechanism has become more and more perfect.This has greatly boosted the tax system organization and individual performance appraisal,and also provided a strong impetus for the tax system management reform and tax modernization development.Since the reform of the state and local tax collection and administration system in 2018,social insurance premiums have been collected by the tax authorities,which have served more and more people,carried out more and more heavy tasks,and set higher and higher standards.The performance management system is facing new situations and new tests,and it is necessary to find specific solutions to this difficulty as soon as possible.Although the tax department has set relevant performance indicators in a targeted way,it has also played a positive role to some extent.However,in the past five years of operation,there have also been some deficiencies,which have affected the standardization and improvement of the level of the collection and management of social insurance premiums to some extent.In the face of this new reform,new thinking and methods of performance management are needed to boost the reform and help the reform,so as to ensure the smooth connection of various reform work and orderly progress of work.As a scientific and effective performance evaluation method,the introduction of balanced scorecard can better strengthen the improvement and innovation of social insurance premium collection performance evaluation.This paper takes D County tax Bureau as the main body,takes performance evaluation as the basis,and social insurance premium collection and management as the core.With the guidance of balanced scorecard,it strives to establish a targeted,rigorous and rational performance evaluation system for social insurance premium collection and management,so as to provide some reference on performance evaluation for other grass-roots tax departments to strengthen social insurance premium collection and management and create a new pattern of "all taxes and fees are heavy".In the specific research process,based on performance management theory,balanced scorecard theory and strategic performance management theory,this paper comprehensively uses field research method,case analysis method,interview method,etc.Firstly,it describes the current situation of social insurance levy in D County from four aspects: performance evaluation index,performance evaluation method,performance evaluation subject and application of performance evaluation results.According to the current situation,the existing problems are expounded in detail,and the causes of the problems are analyzed in detail.Secondly,the balanced scorecard is introduced to optimize the performance indicators of social insurance premium collection in detail,and a comparative analysis is made with the current performance indicators.Finally,AHP is used to determine the weight and score of the optimized index,and put forward the safeguard measures in operation. |
