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rces management, performance evaluation mechanism to do drastic reforms . To this end, the IRS has established a balanced evaluation system for the IRS to internal organization and its employees at all levels of evaluation . Singapore National Revenue Agency has put forward a " Tax Administration in the international arena to a leading position , by a well- trained , tax officers to concentrate on work to provide quality service " management objectives. To achieve this goal , Singapore National Revenue Service began in 1992 to reform the sector -style performance management and income distribution to conduct performance appraisal and income distribution independent income bureau. Independent of the income tax bureau to improve management flexibility , improve staff motivation and initiative has played an irreplaceable role. South Korea's National Tax Service guarantee to September 1, 1999 as a starting point , and began to taxpayers to provide a fair and transparent tax administration services. To achieve this goal , the council focused on the implementation of the state tax service from the external evaluation of the performance of the Bureau of important initiatives.

     Since the founding , as China's economic development, China in the tax structure , mode of administration there have been many significant changes , and the tax authorities of the performance management system has had a profound impact .

The tax authorities of performance management from the beginning of the 1980s , the performance of the tax authorities conducted earlier reforms , the target management theory and methods of introducing the tax authorities in Inner Mongolia Baotou City Tax Bureau . The council since 1986, the implementation of target management, after nearly four years of arduous exploration and repeated attempts , the creation of a "sign , look, check , test," as the core target management. By the early 1990s , the national tax system 50 provincial tax authorities in State tax , there are 42 units has been implemented on different levels of management by objectives as the core of the performance management system, accounting for about 84% of the total . The more typical are carried out to the IRS , Shandong Province , " to establish a scientific management system " as the goal of comprehensive performance management reform , revenue targets will be carried out from top to bottom layers of decomposition , strict inspections and examinations , comprehensive year-end appraisal , effective the tax authorities to mobilize the enthusiasm of the work , changing the past, " a quarter to put the second quarter, loose, tight third quarter and fourth quarter spell" traditional practices. It can be said that although China conducting performance management , there are still some problems and limitations , but in general , the results are predominant, particularly the tax authorities performance appraisal system established for the future work of the tax authorities to carry out a solid foundation.

     Tax collection and performance evaluation of the connotation and denotation are very extensive , in order to carry out focused studies , following mentioned in this article for a definition of the concept . Tax collection and revenue management activities are actually tax law enforcement management , and its over本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。