Research On The Problems Of Performance Management Of Jintang County Tax Bureau After The Merger Of State And Local Taxes

Since 2014,tax performance management has been formally and comprehensively implemented by tax authorities across the country.After going through the development stages of "exploration-adjustment-improvement-optimization",it has been listed as the best case of global public sector performance report by the World Bank in 2018,and has developed into a performance management model widely recognized worldwide.However,in the context of the merger of state and local taxes,due to the great changes in the number of personnel,scope of responsibility and evaluation content of the new organization,higher requirements are put forward for the quality and effectiveness of performance management,and some problems are gradually exposed.Therefore,on this premise,the performance management of grass-roots tax departments after the merger of state and local taxes is studied.Jintang County Tax Bureau is selected as the research sample,and the common problems of performance management commonly existing in grass-roots tax departments under the background of the merger of state and local taxes are deeply explored.Countermeasures and suggestions with value of promotion and implementation are summarized and refined to provide some references for the implementation of performance management by grass-roots tax departments.With the combination of state and local taxes as the background,this thesis uses literature research,questionnaire survey,interview survey and other methods to carry out research and analysis on the basis of a comprehensive understanding of the performance management status of Jintang County Tax Bureau.By combining questionnaire survey and interview,this thesis finds out the existing problems and causes of the performance management of Jintang County Tax Bureau,so as to put forward optimization countermeasures and suggestions.Through research,this thesis finds that the main problems existing in the performance management of Jintang County Tax Bureau are the lack of understanding of performance management,the design of performance indicators is not scientific,the performance process management is a mere formality,and the incentive function of performance management is not obvious.The main causes of the problems are not paying attention to the construction of tax performance culture,the lack of strong personnel and technical support,the obstruction of feedback and communication channels,and the limited application scope of evaluation results.Based on the experience of performance management in some domestic tax bureaus,this thesis puts forward some countermeasures to activate the concept of performance management,improve the rules and indicators of performance evaluation,improve the process of performance management,and strengthen the application of evaluation results,so as to make performance management truly become the "baton" to promote the implementation of work through the improvement of the performance management system.Improve the quality and efficiency of the work "booster".The purpose of this thesis is to put forward some practical suggestions for the performance management of the grass-roots tax departments after the merger of state and local taxes,accelerate the construction of the "four-in-one" of the integration of things,people,forces and hearts,and at the same time provide some useful reference for other grass-roots units undergoing reform.