2013年11月，党的十八届三中全会通过《中共中央关于全面深化改革若干重大问题的决定》，首次提出“推进国家治理体系和治理能力现代化”，进一步明确“严格绩效管理，突出责任落实”。党的十九大报告明确提出“建立全面规范透明、标准科学、约束有力的预算制度，全面实施绩效管理。”在政府机关推行绩效管理工作已然成为推进国家治理体系和治理能力现代化的重要途径，是提高政府机关行政效能、提高政府机关执行力、促进职能转变的重要手段。

2013年12月，我国税务总局颁布《有关实施绩效管理的若干意见》，开始实行绩效管理工作。2014年1月，在我国税务系统的总局机关和9个省（市）税收部门开始试验，2014年7月，在全国税务部门推广。2018年，分设24年之久的国税、地税合并，为适应机构合并在业务、人员队伍等方面的新形势，税务系统自上而下对机构设置进行了大规模调整，不仅在数量和结构上有巨大的“物理变化”，更催生了机构职能的“化学反应”作用，机构设置更加贴合目前的工作实际需求，职能分配更加细化具体。从绩效管理的角度来看，被考核单位数量、职责的变化，对原有的绩效管理体系再调整提出了较高的要求，考核难度进一步加大。

本文以Z市税务系统为例，观察、评价税务系统绩效管理工作现状，并探索在税务系统运用平衡计分卡对考核基层税务机关的绩效评价体系进行优化。针对税务系统现行的绩效评价体系中存在的问题，如双考评主体不利于战略目标的达成、面面俱到导致的战略目标不够突出、现行考评指标体系设计无法体现各辖区实情、考核指标权重设置不合理、结果运用激励效应较弱等问题，本文首先对税务系统引入平衡计分卡的可行性进行了分析；其次，基于平衡计分卡理论，针对上述提到的问题，设计了一套绩效评价指标体系；最后，从Z市税务系统选取了两个基层税务分局上年度的基础数据，代入新系统进行比对。

基于以上研究，作为政府绩效管理的重要组成部分，税务部门经过近十年的探索，在绩效管理的制度建设、机制保障、结果运用等方面都进行了有益探索。通过分析，本文得出了税务系统绩效管理工作改进建议如下：一是完善绩效激励薪酬机制，在公务员薪酬发放规定的允许范围内，探索绩效奖金差异化以及增加学习型奖金。二是完善绩效激励培养机制，对于取得较好成绩的单位的干部，在职级晋升、教育培训等方面给予一定的倾斜。三是完善沟通反馈机制，从事前、事中、事后三个方面入手，以考核指标的导向作用，来促使落后单位及时发现问题、解决问题、争取先进。希望通过本文的研究，为基层税务部门绩效管理工作的改进提供一些参考。

In November 2013, the Third Plenary Session of the 18th CPC Central Committee adopted the Decision of the CPC Central Committee on Several Major Issues on Comprehensively Deepening Reform, which for the first time proposed "promoting the modernization of the national governance system and governance capacity" and further clarified "strict performance management and highlighting the implementation of responsibilities."  The report to the 19th National Congress of the Communist Party of China clearly stated that "we will establish a comprehensive, standardized and transparent budget system with scientific standards and strong constraints, and fully implement performance-based management." The implementation of performance management in government organs has become an important way to promote the modernization of the national governance system and governance capacity, and an important means to improve the administrative efficiency of government organs, improve the executive power of government organs and promote the transformation of functions.

In December 2013, the State Administration of Taxation promulgated the "Several Opinions on the Implementation of Performance Management" and began to implement performance management. In January 2014, the trial began in the General Administration of China's tax system and nine provincial (municipal) tax departments, and in July 2014, it was promoted in the national tax department. In 2018, the National tax bureau and the Local tax bureau were merged，since they  had been separately established for 24 years. In order to adapt to the new situation of the merger of institutions in terms of business and personnel, the tax system has made a large-scale adjustment to the establishment of institutions according to the deployment of superiors, which not only had a huge "physical change" in the number and structure, but also gave rise to the "chemical reaction" effect of institutional functions. The institutional setting is more in line with the actual needs of the current work, and the function distribution is more detailed and specific. From the perspective of performance management, the changes in the number and responsibilities of the assessed units put forward higher requirements for the re-adjustment of the original performance management system, and the difficulty of assessment is further increased.

Taking the tax system of Z City as an example, this paper observes and evaluates the current situation of the performance management of the tax system under the background of the merger of the national and local tax bureau, and explores the optimization of the performance evaluation system of the grass-roots tax authorities by using the balanced scorecard in the tax system.  In view of the problems existing in the current performance evaluation system of the tax system, such as the dual evaluation subject is not conducive to the achievement of strategic objectives, the strategic objectives are not prominent enough due to the all-in-one, the design of the current evaluation index system cannot reflect the actual situation of each jurisdiction, the weight setting of evaluation indicators is unreasonable, and the incentive effect of the use of results is weak. This paper first analyzes the feasibility of introducing the balanced scorecard into the tax system. Secondly, based on the balanced scorecard theory, aiming at the above-mentioned problems, a set of performance evaluation index system suitable for the tax system of Z City is designed. Finally, the basic data of two basic tax bureaus in 2022 are selected from the tax system of Z City and compared with the new system. The results were analyzed and compared.

Based on the above research, as an important part of government performance management, the tax department has conducted beneficial exploration in the system construction, mechanism guarantee and result application of performance management after nearly ten years of exploration. Through the analysis, this paper concludes the following suggestions for improving the performance management of the tax system: First, improve the performance incentive salary mechanism, explore the differentiation of performance bonus and increase the learning bonus within the allowable scope of the civil servant salary payment regulations. The second is to improve the performance incentive training mechanism, and give certain incline to the cadres of units with good results in rank promotion, education and training. The third is to improve the communication and feedback mechanism, and use the guiding role of assessment indicators to promote backward units to find problems in time, solve problems, and strive for advancement. It is hoped that the research of this paper will provide some reference for the improvement of the performance management of grass-roots tax departments.