征管体制改革背景下基层税务绩效管理的问题及对策

Problems and countermeasures of grass-root tax performance management under the background of collection and management system reform

随着国税地税征管体制的落地,原国税、地税绩效管理如何融入机构改革后的税务部门成为一个全新的课题。文章梳理了税务系统绩效管理模式的发展沿革,并以江苏P区基层税务局为例,结合实际工作,分析了国地税征管体制改革对绩效管理的影响以及现行基层税务部门绩效管理存在的问题,从抓住核心要素优化绩效指标、引入信息技术建立规范平台、建立沟通机制促进工作改进、强化文化引领贯穿绩效工作始终等4个方面,提出基层税务部门改进绩效管理的对策。

With the establishment of the system of national tax collection and administration,how to integrate the performance management of the former national tax and the local tax into the tax departments after the institutional reform has become a brand-new topic,this article sorts out the development of the performance management mode of the tax system.And combining with the actual work,it analyzes the influence of the reform of the system of national local tax collection and administration on the performance management and the problems existing in the performance management of the current local tax departments,and puts forward the countermeasures to improve the performance management of the local tax departments from the following four aspects:grasping the core elements to optimize the performance indicators,introducing the information technology to establish a standardized platform,establishing a communication mechanism to promote the work improvement,strengthening the cultural guidance throughout the performance work.