The State Taxation Administration has proposed that "tax modernization serves Chinese path to modernization",put the goal of tax modernization into the theoretical and practical development of Chinese path to modernization,and carry out new overall planning,planning and deployment of tax modernization.In recent years,with the changes in the domestic and international economic situation and the significant impact of the COVID-19 epidemic on the economy and society,the work of the tax department is also facing unprecedented major challenges,which makes the performance evaluation of the tax department more important.What we need to do at present is to establish a scientific,comprehensive,operable performance evaluation system that conforms to the characteristics of the tax department,and to transform the narrow view that the tax department only focuses on tax collection and neglects other work.Through the analysis and summary of relevant literature at home and abroad,this paper collates and studies the current performance evaluation system of China’s tax system,selects the tax bureau of G District in the main urban area of Guiyang City,the most typical provincial capital city in the grass-roots tax system,as the main body,and uses the literature research method,comparative analysis method,and interview survey method to carry out in-depth analysis and understanding of the current performance evaluation system of the tax bureau of G District in Guiyang City,To sum up the shortcomings of the performance evaluation system of District G Tax Bureau,under the framework of the current performance evaluation system,take the four dimensions of the Balanced scorecard as a theoretical research tool for improving the performance evaluation system,and decompose the management system of District G Tax Bureau into four dimensions: improving tax payment services,serving local economic development,optimizing the tax collection and management system,and building a high-quality cadre team,Realize the purpose of performance evaluation to promote the development of tax work,reset the performance evaluation system of G District Tax Bureau in Guiyang City,promote the performance work of the tax system and launch new ideas to help tax modernization. |