税务部门绩效考核体系研究及优化措施

Research and Optimization Measures of Tax Department Performance Appraisal System

使用文献研究法、比较研究法等方法,通过国内外税务部门绩效考评方法对比、国内各省市税务部门的横向对比,以及国内税务部门的所使用的各种绩效考评方式的纵向对比,找出新旧绩效制度传承、变革等方面的脉络,探索优化税务局绩效考评体系。

Due to the particularity of the public sector's own system,there is a lack of competition mechanism.Therefore,the key to function transformation and improvement is to improve performance management and establish a scientific performance evaluation system,so as to promote the enthusiasm and creativity of every staff and lay the foundation for innovation.This paper uses literature research method By comparing the performance evaluation methods of tax authorities and the horizontal comparison of tax authorities at home and abroad,as well as the vertical comparison of various performance evaluation methods used by domestic tax authorities,the context of the inheritance and reform of the old and new performance systems is found out,and the optimization of the performance evaluation system of tax authorities is explored.