THEORETICAL BASIS ON EVALUATION AND
The concept and importance of evaluation and classification of task
Working results of cadres, civil servants and laborers have direct or indirect effects on the organization's strategic objectives Therefore, the evaluation and classification of the level of completion of the tasks (E&C) is an important human resource management activity in any organization
E&C is a systematic and formal evaluation of working performance of a civil servant in comparison to previously established standards and the discussion of that evaluation with the civil servant
Systematic evaluation means having an evaluation apparatus, the evaluation is directed at the entire working period of civil servants, not at a time in the whole working process of that civil servant, and the selection of a scientific evaluation methodology which is consistent to the characteristics and objectives of the organization
In a formal system, the level of completion the task of civil servant is evaluated at specified intervals with the use of selectively designed evaluation methods, depending on the target of the evaluation
E&C is a systematic description of strengths and weaknesses or a description of the work performance process of civil servants which based on a comparison with the performance criteria established earlier In particular, the task performance criteria are general standards of work quality that the organization heads for and requires civil servants to comply And labor indicators are specific figures on the number of jobs assigned to civil servants by that organization which must be achieved or exceeded in the certain period Unlike labor indicators, which are usually quantified by specific numbers, and these numbers can change frequently throughout each audit period, depending on the organization's work plan goals, the working performance standards are often general standards for work quality which are difficult to quantify, and are often described by words, working standards are often less variable than labor indicators
The evaluation of the performance of tasks of civil servants is one of the basic and important contents in state administrative personnel management By comparing the results of civil servants' performance with a defined set of criteria, units employing civil servants can see the capacity, responsibility, dedication and working ethics of civil servants The evaluation results are the basis for deciding appropriate measures in the use, compensation, allocation, promotion, training, nurturing, discipline and commendation of civil servants
There is also the opinion that the evaluation of work performance is different from the evaluation of civil servants Indeed, the evaluation of civil servants firstly is the evaluation of the effectiveness of the performance of assigned tasks in the evaluation period The work result is a combination of mindset, awareness level, communication and working skills, and thereby represents the qualification, productivity, qualities and ethics of civil servants in their relationships with colleagues, organizations, and citizens; therefore, the evaluation of the working performance of the civil servant coincides with the evaluation of the civil servant in the course of performing his official duty and tasks
1.1.2 Importance of working performance evaluation
E&C is very important for the leaders of the organization for the reasons that, basing on the results of the E&C, the organization will have a more complete picture of the human resources in its unit, understand the advantages and limitations in task performance of civil servants, as well as the effectiveness in personnel allocation, in order to make more appropriate policies to help civil servants promote their full potential, and help the organization develop better
E&C ensures the interests of cadres, civil servants and laborers The performance evaluation results will affect the rights of laborers that can be received in the future such as salaries, additional wages, bonuses, promotions, training, so the objective and appropriate evaluation will guarantee the benefits for laborers, encourage them to work harder, be more responsible, motivate them to try their best, and create a healthy working atmosphere
Working performance evaluation is an activity of human resource management in the organization, so it has a close relationship with other activities of human resource management
Regarding the evaluation of the working performance of civil servants which is an essential factor in staffing; the implementation of civil servant evaluation go through many steps, including recruitment, planning, promotion, selection for training and nurturing to the revision of emulation and commendation, discipline and the implementation of other relating policies; The Law on Cadres and Civil Servants and its guiding documents have clearly defined the contents, classification, order and methods of civil servant evaluation, which formed a general framework for civil servant evaluation ; thus the remaining fundamental issue is to concretize the evaluation content into evaluation criteria which are suitable to the functions and tasks assigned to each civil servant The evaluation of civil servants is a difficult and sensitive task because it affects all other stages of staffing and plays a decisive role in the detection, selection, training, fostering, allocation and utilization, promotion, rewarding, discipline and the implement of regimes and policies towards civil servants as well as help civil servants to promote their advantages, overcome weaknesses and make continuous progress in improving political belief , ethnics, competencies and work efficiency of officials.
Organization of the work performance evaluation
First of all, it must be affirmed that the E&C procedure of civil servants still follow the basic steps and principles of the general E&C procedure as regulated In addition, the E&C in the state administrative agencies must be renovated and adapted to the object of evaluation, who are the specialized civil servants
1.2.1 Determine the purpose of evaluation and classification
Before conducting the E&C activities, the leader should determine what the purpose of the evaluation and classification is? Because different purposes will affect to the choice of method as well as the choice of evaluator etc.,
* For civil servants and laborers:
Help civil servants and laborers perform their jobs better when they are aware of their advantages and limitations in completing the tasks In addition, through the evaluation interview, civil servants and laborers will be discussed about their limitations in performing their work, have the right to speak out their thinking on difficulties and obstacles in process of implementing the work, and receive evaluators' remarks on how to overcom the obstacles, as well as point out new goals which are more appropriate From that, the civil servants and laborer will gradually improve their capacity
- Basing on the E&C results, managers can make correct and accurate human resource management decisions Managers can evaluate correctly the existing human resources to serve the strategic planning Alsoby this evaluation, the manager can know whether the allocation of personnel is appropriate, how effective the performance of the civil servant is, the expectation of the civil servant from which decisions on hiring, staffing, wages, bonuses and severance can be introduced
Evaluation of public administrative civil servant is a very difficult and complicated issue In order to properly evaluate, it is necessary to, firstly, identify the purpose and requirements of the evaluation Determining the right purpose of the evaluation of public administrative civil servants is to answer comprehensively the question what is evaluation for? Evaluation of state administrative civil servants is an important content of human resource management According to the current provisions of Article 55 of the 2008 Law on Cadres and Civil Servant, The evaluation of civil servants is to clarify political qualities, ethics, competence, professional qualifications and the results of the performance of assigned tasks
Evaluation results serve as a basis for the allocation, utilization, appointment, training, nurturing, commendation, discipline and implementation of policies towards civil servants
In short, the purpose of evaluating the performance of work at a state administrative agency is basically to check and compare the results of the work implemented by the civil servant with the referred performance indicators The evaluation results will represent the level of completion of task of civil servants in comparison to the set criteria, which is the basis for the implementation of policies for civil servants
1.2.2 Criteria on the working performance evaluation
There are different evaluation criteria for each type of task Clear and reasonable evaluation criteria are the basis for deciding the effectiveness of the performance evaluation in the organization
When developing performance evaluation standards, there are usually two types of indicators: qualitative indicators and quantitative indicators:
Quantitative indicators: are indicators that can be easily measured such as: indicators in terms of working time, labor productivity, workload
Qualitative indicators: are indicators that cannot be measured accurately such as adaptability, creativity, supportiveness and collaboration with colleagues at work, the working attitude, and the compliance to the policies of the Party, laws of the State
Performance evaluation criteria must reflect the required level of completing a task quantitatively and qualitatively Depending on the conditions of the organization, and the nature of specific work, standards to perform the work are built according to different types Performance evaluation criteria should meet the SMART principle as follows:
Specific, detail: Criteria must reflect the difference between a person performing a good job and a person doing a bad job That is, good civil servant, good laborer and bad ones will receive evaluation scales that accurately reflect the difference in their working effectiveness
Measurable: Criteria must be measurable and it is not too difficult to collect data or too dispersed data
Practical relevance: Performance criteria are associated with practical, feasible and reasonable results
Can be trusted: The measurement criteria of the job performance must be consistent and reliable Different evaluators who have the look at the performance of a certain civil servant must have not-so-different conclusions on the performance of that civil servant
Time to perform/complete the work: The evaluation criteria should consider the correspondence between the results of work completion and set time
Typically, these criteria can be derived from job descriptions and comprised of two parts: behavioral standards and standard on work performance result For example, the standards for workers are: the number of finished products, the number of violating the regulations (quantitative); the working attitude, the activeness in proposing the initiatives, the amicable relationship with people (qualitative) Or standards for sellers: number of items sold, number of products sold, sales of goods (quantitative); service attitude, ability to communicate (qualitative)
Particularly for civil servants, although the performance evaluation criteria have been generally prescribed, the leader of organization or agency, basing on its specific conditions, will elaborate the detail criteria for the evaluation Quantifying the evaluation criteria is a relatively difficult task Evaluation criteria for civil servants who do not hold leadership positions prescribed in Article 56 of the 2008 Law on Cadres and Civil Servants include the following criteria:
- Compliance to the orientation and policies of Party and the laws of the State;
- Political qualities, ethics, lifestyle, working style and working discipline;
- Capacity, competence, and professional qualifications;
- Time schedule and result of task implementation;
- The sense of responsibility and coordination in performing tasks;
- The attitude of serving the people
Thus, it can be seen that the content on the evaluating of civil servants in our country is basically appropriate However, the contents given are still general, and it is difficult to quantify the results and performance of civil servants In order to quantify and measure, it is necessary to have separate standards and norms for each type of work in the state administrative system, because the nature of each job type in the system is not the same Currently, when we have not built up the specific job descriptions, the performance evaluation of civil servants will continue to be general
1.2.3 The selection and design of evaluation methods
In fact, there are many different methods for evaluating the working performance result, and none is considered to be the best for every organization
Within the organization itself, different methods may be used for parts or for groups of civil servants of different functions For evaluating the work performance of a civil servant, one of the following methods may be used:
* The method of graphic evaluation scale
This is a traditional evaluation method and is applied quite popularly
Regarding this method, the evaluation will base on a evaluation form This form will include criteria that are directly related to the job and those that are not directly related to the job When conducting E&C, the evaluator will present his/her opinion on the performance of civil servants based on their subjective opinions on a scale from low to high level The scale can be divided into different categories such as excellence, good, average, fair, weak, etc The determination of rank is very important, if the ranking is too few, it will be inaccurate when categorizing civil servants when there's only a small difference in points The measurement scales can be designed as a continuous scale or a discrete scale
Factors affecting the performance evaluation
- Educational level: directly affecting the work of human resource management, in particular, the evaluation of work performance in the organization
- Culture - society: is the change in working attitudes, resting regimes and evaluation trends according to the objective of civil servant development whihc affecting the evaluation of work completion of civil servants
- State compulsory regulations: are the Labor Code, the Law on Social
Insurance, the Law on Cadres and civil servants and the by-laws that affect the evaluation work completion of civil servants
- Agencies, unions, associations In state-owned organizations, unions such as trade unions, youth unions, women's associations, veterans associations, etc often cause significant pressure in protecting the legitimate rights and interests of union members
- The organizational structure of an organization: an organization with many management levels and a large number of civil servants makes it less accurate to evaluate, hard to apply than an organization with a simpler structure
- In addition, factors such as the different natures of jobs in each department, the complexity of the job, the time needed to complete the jobs also affect the evaluation of work completion of civil servants .
Experience in evaluating task performance for civil servants
1.4.1 Experience in evaluating party members at Party organizations in Tuyen Quang province in 2019
Implementing the Regulation No 21-QDi/TW, dated November 26, 2018 of the Standing Committee of the Provincial Party Committee on the annual review, evaluation, grading of quality for party organizations, party members and collectives, and leaders and managers at all levels, the Provincial Party Committe
Organization Department issued Instruction No 02-HD/BTCTU dated November
26, 2018, providing guidance on steps to conduct reviews and evaluations for organizations and leaders, managers and all Party members In which, the Set of Criteria No 02 on evaluating and ranking party members is as follows:
Table 1 2 : The Criteria Set for evaluating and ranking cadres and party members A- CRITERIA ON POLITICAL IDEOLOGY; ETHICS, LIFESTYLE;
SENSE OF ORGANIZATION AND DISCIPLINE; WORKING STYLE AND BEHAVIORS
This criterion is for all cadres and party members: A maximum of 50 points will be counted
(Level of Excellence: From 45 points or more; Good level: From 35 to 44 points; Average level: From 25 to 34 points; Poor level: Less than 25 points)
No EVALUATION CRITERIA Max score
1.1 Loyal to Marxism-Leninism, Ho Chi Minh's ideology and the
Comply with, propagate and mobilize families and people to implement the Party's orientation and guidelines and the State's policies and laws
1.3 Study the Resolutions, Directives, participate in political activities to improve the political stuff and revolutionary outlook 3
2.1 The results of learning and following Ho Chi Minh's ideology, morality and style 3
2.2 Preserving morality, lifestyle, promoting the vanguard and role models of the party members and close relationship with 3 the people 2.3
The spirit of progressive, listening, correcting defects and combating bureaucracy, corruption, wastefulness and negativity
2.4 Contribute to the development of localities, agencies, units and preserving internal solidarity 2
3 Regarding the sense of organization and discipline 10
The observance of the assignment by organization; the compliance with regulations on what members cannot do and the rules, regulations of localities, organization and units
The implementation of the principles, the regime of party activities, paying the party fee as prescribed; exemplify the fulfillment of obligations as a citizen and maintain relationships with the Party committee and grassroots party committee at his/her residence
3.3 The implementation of party members' exemplary responsibility 3
Dynamic, creative, drastic, enthusiastic, responsible in leading, directing, operating, studying, working, laboring, production and business; dare to do, dare to take responsibility
4.2 Scientific, democratic and ethical working method; thoughtful, specific, meticulous, flexible 3
The spirit of cooperation, supportive to comrades and colleagues, sharing and helping each other to complete the tasks; jointly work, study, labor, production, business and in life
Results of the struggle against and preventing manifestations of political, ethical and lifestyle recession, "self-evolution" and "self-transformation" of individuals
Actively fight to prevent and reverse the manifestations of decline in political ideology, morality, lifestyle, "self- evolution", "self-transformation" internally
There is no manifestation of degradation in terms of political ideology, morality, lifestyle, "self-evolution" or "self- transformation"
B- CRITERIA ON RESULTS OF PERFORMING THE RESPONSIBILITIES AND ASSIGNED TASKS
This criterion is general for all party members: A maximum of 50 points will be counted
(Level of Excellence: From 45 points or more; Good level: From 35 to 44 points; Average level: From 25 to 34 points; Poor level: Less than 25 points)
No EVALUATION CRITERIA Max score
The implementation of party members' duties; powers and responsibilities for the working posts (party, government, unions) as prescribed
- The performance of assigned tasks by party members who do not hold positions in villages, hamlets or residential groups; the ones who are workers and people of working age
The results of the performance of assigned targets and tasks in the year are quantified by specific products (For party members being cadres, civil servants and public employees, it is necessary to clarify the quantity, quality, progress and effectiveness of completing the targets and tasks assigned in the year; the spirit of innovation, creativity, self- responsibility; consciousness, service attitude to the people )
C- THE IMPLEMENTATION OF ANNUAL TRAINING, NURTURING AND STRIVING COMMITMENTS
This criterion is general for all party members: A maximum of 50 points will be counted
(Level of Excellence: From 9 points or more; Good level: From 7 to 8 points;
Average level: From 5 to 6 points; Poor level: Less than 5 points)
No EVALUATION CRITERIA Max score
1 Constructing the commitment on annual training, nurturing and striving as prescribed 5
2 Perform well the contents stated in the Commitment; ensure the quality and practical effectiveness 5
D- RESULTS OF OVERCOMING THE LIMITATIONS AND DEFICIENCY WHICH HAD BEEN CONCLUDED AND POINTED OUT AT PREVIOUS EVALUATION
This criterion is general for all party members: A maximum of 50 points will be counted
(Good Level: From 7 points or more; Average level: From 5 to 6 points; Poor level: Less than 5 points)
No EVALUATION CRITERIA Max score
Develop plans and propose specific solutions to overcome the limitations and weaknesses that have been pointed out after the evaluation
Implement well solutions to overcome the limitations and weaknesses that were pointed out after the evaluation; ensuring the quality and practical efficiency
TOTAL MAXIMUM SCORE 10 Đ- EVALUATION RESULTS UNDER THE SUGGESTIONS OF COMPETENT AUTHORITY (IF AVAILABLE)
This criterion is general for all party members: A maximum of 50 points will be counted
(Good Level: From 7 points or more; Average level: From 5 to 6 points; Poor level: Less than 5 points)
No EVALUATION CRITERIA Max score
1 Seriously acquiring and reporting truthfully of evaluation contents suggested by competent authorities 5
2 Deeply review individual's responsibilities in each restriction and fault, point out the cause and propose specific solutions 5
The evaluation and ranking of Party members, in addition to each Party member self-evaluation, other Party members also conduct cross-evaluations, and there is an evaluation of the grassroot Party Committee for each Party member
However, because the proportion of Party members who successfully complete the task does not exceed 20% of the individuals who are classified as successfully completing the task, so in the case that the number of individuals who are classified as Completing the task well is more than 20%, then proceed voting This evaluation method is a combination of many evaluation methods presented above: quantitative analysis, compulsory distribution, votes, and feedback 3600,
1.4.2 Experience in evaluating the emulation results for individuals of Nam Dinh Department of Taxation
Currently, the Department of Taxation of Nam Dinh province is implementing the emulation scoring and commendation for individuals and organizations under Decision No 1000/QD-CT dated August 1, 2016, on promulgating the regulations on emulation, emulation scoring and commendation for collectives and individuals of the Tax Department of Nam Dinh province
Individual's emulation scoring is done monthly and acts as a basis for quarterly and yearly emulation
Regarding the evaluation criteria and method
For individual, evaluation is based on 04 criteria and reward points with a maximum total score of 100 points In which points for 04 criteria is 95 points, reward points are 05 points As follows:
- Criteria 1: Perform the assigned task (maximum score: 70 points)
- Criterion 2: Comply with the Party's guidelines and policies, the State's laws; discipline and principles of the industry; internal rules and regulations of agencies and units (maximum score: 10 points)
- Criterion 3: Ethics, morale of learning spirit, improving qualifications (maximum score: 10 points)
- Criterion 4: Participate in emulation movements, cultural movements, sports, humanitarian and charitable activities (maximum score: 5 points)
Prior to the 5th of every month, each civil servant individually scores himself/herself according to 4 criteria in the personal scorecard prescribed in this Regulation Bonus points are awarded by the direct leader (Director, District Director of Tax Departments, Division Head, Team Leader) according to the following criteria:
Only award points to collectives and individuals when the total score at the scorecard of collectives and individuals after evaluation is from 91 points or more
The awarding points are as follows:
+ Collectives and individuals excellently complete the task, overpass the emulation targets in difficult conditions, reward 2 points
+ Collective and individuals with many initiatives are recognized and applied in collectives and units that bring work efficiency, reward 1.5 points
+ Collective and individuals respond, participate actively and fully in emulation movements, charitable activities, physical training and sports, contests organized by all levels and branches, giving 1.5 points
The level of achievement of collectives, individual corresponds to the reward points of that reward level; the total award score can be accumulated from each separate award level , the higher the score Where collectives and individuals achieve all the above 3 levels, they may be rewarded with a maximum of 5 points
- From 95 points or more: Rank A- successfully completed the assigned task, enjoy a maximum salary of 2.0 times compared to the salary regime prescribed by the state
- From 90 to less than 95 points: Rank B - Complete well the assigned tasks, enjoy a salary of 1.8 times compared to the salary regime prescribed by the state
- From 80 points to less than 90 points: Rank C- Completing the assigned tasks, enjoy a salary of 1.6 times compared to the salary regime prescribed by the State
- The total score of less than 80 points or having 01 or more criteria whose points are totally deducted or being disciplined in the form of reprimand: Rank D- Failing to complete the assigned task, enjoy 01 times of the prescribed salary
- Not classified: Not entitled to additional salary increase (to be entitled to 01 times of salary as prescribed) Individuals in the month violate one of the following:
+ Being disciplined, from the form of warning and higher
+ Violating population and family planning policies
+ Individuals, who are sent by the agency to attend classes, whose consecutive attendance time in a month is 03 weeks or more, who are not fulfill regularly the assigned tasks and must handed over to other people, are ranked as follows:
+ When there are no learning results: Temporarily rated B
+ When learning results are available: Adjust the ranking according to the direction: Good performance result: B grade; average performance result: rated C; results below average: rated D
+ Category A: At least 2 months of Grade A; 1 month of Grade B
+ Category B: At least 2 months of Grade B; There is no month of rank D
+ Category C: At least 2 months of Class C; There is no month of rank D
+ Type D: There is (are) month(s) of Rank D
+ Unclassified: Individuals with 01 month or more of not being ranked (at Point b, Section 2.1, Clause 2, Article 7 of this Regulation) will not be considered for the quarter emulation ranking
Annual emulation ranking: Quarterly emulation results are the basis for the emulation of the year:
- Individuals who have excellently completed the tasks:
+ Having at least 1 quarter ranked A
+ Having initiatives recognized by the Tax Department (General Department of Taxation)
- Individuals who well completed their tasks:
+ Only 01 quarter ranked C at maximum, the remaining quarters ranked B or higher
- Individuals who complete the task:
+ At least 2 quarters rated C or more + There is no quarter ranked D
- Individual Failed to complete the task: Having quarter ranked D
- Eligible to consider the title of Advanced Labor: Individuals who achieves the rank from Well completion of tasks or above
- Not graded: Individuals with any un-ranked quarter in the year will not be considered for the ranking of emulation for the year
- Some other cases: Individuals who have time to go to school in a continuous year of 3 months or more but during schooling do not take up the assigned regular tasks, must hand over to others: monthly emulation Individuals, whose consecutive class attendance time in a year is 03 months or more, who are not fulfill regularly the assigned tasks during his/her study and must handed over the job to other people: Ranking is similar to the one applied to monthly emulation
1.4.3 Lessons learned in improving the quality and efficiency of evaluation and classification of the level of task completion
- Clearly define the responsibilities of the leaders in the management, utilization and evaluation of civil servant; this evaluation will clarify the political qualities, ethics, capabilities, professional qualifications and results of the performance of assigned tasks of the civil servants; therefore, the evaluation of the work performance of a civil servant coincides with the evaluation of the civil servant in the course of performing his/her duty or official duty
- The evaluation of civil servants must ensure the objectivity and science, properly reflect the capacity and quality of civil servants on the basis of mastering the historical, comprehensive and development views;
- The civil servant evaluation must comply with the principle of democratic centralism, ensuring the results of evaluation of civil servants are objective, accurate and impartial Civil servants themselves are allowed to present their opinions on the conclusion of the evaluation
- The performance of tasks must be taken as a measure of the quality and capacity of cadres, the need for tasks must be taken as a basis for staff allocation
CURRENT SITUATION OF EVALUATION AND
General introduction of the Tax Department of Tuyen Quang province
2.1.1 Organization of the apparatus and human resources
Tuyen Quang Provincial Tax Department is a unit attached to the Ministry of Finance and the General Department of Taxation, having the function of organizing the management of taxes, charges, fees and other State budget revenues (collectively referred to as Taxes) in Tuyen Quang province in accordance with the law The Tax Department of Tuyen Quang Province performs the tasks, powers and responsibilities in accordance with the Law on Tax Administration, Laws on Taxes, other relevant legal regulation and duties and powers specified in Decision No
1836/QD-BTC dated October 8, 2018 of the Minister of Finance Currently, the Tax Department of Tuyen Quang province consists of 11 functional departments and 7 district tax departments
People working in units of and under the Tax Department are called civil servants, who are recruited and appointed to the ranks according to the job positions at the units The one who heads the Department of Taxation is the Director, under the Director are Deputy Directors in charge of all fields as assigned by the Director
At the Tax Department, there are 11 functional departments, in charge of the departments are the Head and Deputy Heads of the departments In affiliated district Tax Departments, the leaders are the Directors and Deputy Directors who assist the Director; District Department of Taxation is composed of tax teams, the leader of the tax teams is the Group Leaders and Group Assistant Civil servants at the units performing the tasks as assigned by the heads of the units based on the assigned functions and tasks and must report monthly on the performed work The organization of the task notification meeting is carried out regularly (monthly or depending on the actual situation of implementing the task)
Civil servant at Tax Department office are divided into 02 groups:
The group of civil servants holding leading positions includes: Director, Deputy Director, Department Head, Department Deputy Head
Group of civil servants not holding leadership positions: are those working in the remaining departments (except the group of civil servants holding leading positions)
Diagram 2.1 Organization structure of Tax Department of Tuyen Quang province
As of December 31, 2018, the Department of Taxation had 366 cadres, civil servants and laborers (27 indefinite contracts under Decree 68/2000); 11 functional departments and 07 district Tax Departments with 49 tax teams The structure of the
Tax Department Office Block Block
District Tax Department Group of tax administration by function
Personal income tax management Dept
Debt management and tax debt enforcement
Propaganda and taxpayer support Dept
Tax Declaration and Accounting Dept
IT Dept contingent of cadres, civil servants and laborers of Tuyen Quang provincial Tax Department according to the units and leading positions and civil servant‟s ranks is as follows:
- Civil servants as leaders: 125 people in total, accounting for 34.2%, specifically according to each position as follows:
+ Leaders at Division and District Tax Department level: 42 people;
- The total number of remaining cadres, civil servants and laborers who do not belong to the above-mentioned subjects is 241, accounting for 65.8% of the total number of cadres and civil servants of the Tax Department of Tuyen Quang province
* According to civil servant’s ranks
+ Principal officials and the like: 11 people, the rate of 3.3%;
+ Officials and the like: 210 people, the rate of 62.5%;
+ Junior officers and the like: 115 people, the rate of 34.2%
* According to the allocation of resources, the tax administration functions are as follows:
Table 2 1: Allocation of resources at Tax Department
TNo NAME OF UNIT/FIELD
At Department level At district level Percen tage in total of regular staff
TNo NAME OF UNIT/FIELD
At Department level At district level Percen tage in total of regular staff
13 Department of Land Revenue Management
15 Registration fee collection and other collection team
2.1.2 Operation situation of Tax Department of Tuyen Quang province through years
According to statistics, up to December 31, 2018, the Tax Department of Tuyen Quang province manages 475,452 tax codes, including codes for 2,464 businesses, organizations and 24,961 individual business households; 284,674 personal income tax codes are for the laborers working in administrative and governmental agencies, enterprises belonging to personal income tax paying group and 163,353 non-agricultural tax codes
From 1990 to 2018, for 28 consecutive years, Tuyen Quang tax industry had overpassed the Estimate for State budget revenue assigned by the Ministry of Finance, the revenue of the following year was higher than the previous year In
2013, Tuyen Quang tax industry reached the revenue of 1,000 billion dong for the first time, an increase of 14.7 times compared to 2000; The average growth rate in the period of 2000 - 2018 is 19.6%, striving to complete the target of stated in the Resolution of the 16th Provincial Party Congress: "Total state budget revenue in the province reaches over 2,300 billion Dong"
Table 2 2: Results of State Budget revenue of the Tax Department
Percentage of completing the Estimate
Percentage in comparison to the same period of the previous year
2018 1,726.0 1,854.2 107.4 110.5 (Source: Data reported in 10-year revenue collection results of the Tax
Department of Tuyen Quang province)
In the implementation of Resolution No 07-NQ/TW dated November 18,
2016 of the Politburo on orientation and solutions to restructure the state budget and manage public debt to ensure safety and stability of the national finance, in the recent period, Tuyen Quang taxation has focused on restructuring the budget revenue, gradually increasing the proportion of revenue from production and business activities, in which, revenue from the non-economic sector revenue in
2018 reached VND 522.6 billion, an increase of 30.3% compared to 2016, accounting for an increasing proportion of the total provincial budget revenue.
Analysis of the work performance evaluation of civil servants in the Tax
2.2.1 General description of work performance evaluation
Before April 2018, the evaluation of work performance was conducted in accordance with the instructions in Document No 466/CT-TCCB dated March 19,
2010 of the Tax Department of Tuyen Quang province The evaluation and classification of task performance for civil servants and laborers of the Tax Department of Tuyen Quang Province over the past years has closely followed the Party's views and principles, the State‟s laws and policies, which became more and more organized and achieve positive and important results Although the evaluation method is still limited, it has partly overcome the situation of flat scale evaluation applied to both good and bad performance of laborers Thanks to the results of the evaluation, the quality of human resources is improved, the advantages and limitations in the performance of civil servants and laborers are well-understood, as well as the efficiency of personnel arrangement, the construction of policies in helping civil servants and laborers promote their full potential becomes more appropriate, which then contribute to the successful fulfillment of the assigned tasks of the national taxation industry
However, in general, the evaluation of cadres and civil servants is performed badly and does not reflect the nature, does not base on the final working results of the cadres and civil servants; and there are cases of sentiment interference for favority There are no specific criteria to properly evaluate the quality of cadres and civil servants The leading cadres do not pay attention to detail and take a panoramic view when constructing the working plan for allocating the tasks to civil servants and laborers in their agencies; this lead to the misevaluation of the working performance of the staffs at the end of each month, quarter and year The monthly assignment of regular and irregular tasks to civil servants in the agency is disproportionate, which focuses only on civil servants with better performance; the evaluation on the level of task completion, especially the excellent completion of tasks, is still inaccurate in many units, resulting in a very high rate compared to the average level, results, and quality of task performance of the units
Therefore, in order to implement the Government's Decree No 56/2015/ND-
CP dated June 9, 2015 on E&C of cadres, civil servants and officials; Decision No
2585/QD-BTC dated October 8, 2014 of the Minister of Finance promulgating the Regulation on evaluation and classification of level of completion of professional tasks by leaders, cadres and civil servants of tax organizations and agencies at all levels; Decision No 754/QD-TCT dated April 20, 2016 by the Director of the General Department of Taxation promulgating the Regulation on criteria for evaluating and classifying the level of completion of annual tasks for the Tax Departments of provinces and central cities The Tax Department of Tuyen Quang province had issued the Decision No 190/ D-CT dated 11/4/2018 on criteria for evaluating and classifying the degree of accomplishment of tasks for collectives and individuals of Tuyen Quang Provincial Tax Department
Subjects: Regular and contractual Cadres and civil servants according to Decree 68/2000/ND-CP
- Evaluation time: monthly, quarterly and yearly
- Evaluation criteria: Based on 4 criteria and reward points with a maximum total score of 100 points Of which points for 4 criteria is 95 points, reward points are 5 points Total score of each criterion:
+ Criteria 1: Perform the assigned task (maximum score: 60)
+ Criteria 2: Compliance with guidelines and policies of the Party, laws of the State; Law on thrift practice and waste combat, Law on anti-corruption; rules and discipline of the industry; internal rules and regulations of agencies and units (maximum score: 15)
+ Criteria 3: Ethics, behavior, and the eagerness for improving the qualification : (maximum score: 10)
+ Criteria 4: Participate in emulation movements; join the movement of arts, sports, humanitarian, charity (maximum point: 10)
+ Bonus points: Maximum of 5 points
- Before the 5th of every month, individuals will conduct self-scoring according to 4 criteria in the personal scorecard for the preceding month
- The Director approves the scorecard and gives bonus points to the Deputy Directors and the Heads of divisions; Deputy Directors approves the scorecard and give bonus points to the Heads under his/her management; The Head of the Division approves the Scoreboard and awards points to the Deputy Head and civil servants of the Division
- The Labor Classification Council of the Tax Department reviews the Scoring cards and grants bonus points to the Director of the Tax Department by collecting comments from members
- From the scorecard of each individual, the Divisions prepares a table to summarize the results of scoring, evaluation, and classification for individuals belonging to the Division, certified by the leader of the Department of Taxation in charge and sent to the Standing Committee of Labor Classification Council of the Tax Department (via the Organization and Personnel Department) Each individual's scorecard and report on his/her performance of tasks assigned at the unit will be archived as a basis for inspection and supervision
- The Standing Committee of the Labor Classification Council of the Tax Department shall make a summary of monthly results of scoring and classification for individuals of Divisions (including Department Leaders) to report to the Director of the Tax Department for approval and serving as a basis for paying salaries and additional incomes, and at the same time submitting it to the Emulation and Reward Council for the quarterly evaluation and classification of the Emulation of individuals according to regulations
- Before the 5th of the first month of the following quarter, the Secretary of the Labor Classification Council of the Tax Department shall summarize the results of labor evaluation and classification of each month of the previous quarter of each individual (according to the reports of the divisions)
- Divisions make quarterly summary sheet for individuals and send to the Standing Committee of Labor Classification Council of the Tax Department (via Department of Organization and Personnel) The Standing Committee of the Labor Classification Council of the Tax Department is responsible for summarizing monthly and quarterly the classification results of the leaders of the Department (the Director, Deputy Director)
- Tax Department organizes meetings of the Labor Classification Council or collects opinions from members of the Labor Classification Council (via the opinion collecting form) to consider, evaluate and classify for each quarter labor for individuals under the Tax Department
- Based on the results of the Labor Classification Council, the Director of the Department shall notify the results of quarterly labor classification to individuals under the Tax Department and transfer them to the Finance Department as a basis for payment of additional salaries and incomes according to the law
Yearly scoring, evaluating and classification:
- Before December 31 every year, division of Tax Department shall carry out the E&C for laborers for the whole year as prescribed, basing on the results of labor E&C of 4 quarters in a year for each individual in the division
- The Tax Department holds a meeting of Labor Classification Council to review the evaluation and classification of labor for the whole year of the divisions under the Tax Department and District Tax Departments
- Based on the results of the meeting on labor classification, the Tax Department shall summarize those results in accordance with Table 3c, and issue a notice of annual labor classification results to the units under and attached to it and transfer to the Emulation and Reward Council of the Tax Department as a basis for considering emulation and commendation
- Particularly for the Director, in addition to the summary of the results of evaluation and classification of 4 quarters, the Standing Committee of the Labor
Classification Council of the Tax Department implements the scoring according to
Analysis of factors affecting the evaluation and classification of civil servants at
Cơ sở hạ tầng kinh tế kỹ thuật được tăng cường đáng kể, nhất là hệ thống giao thông, điện
Tuyen Quang is a northern mountainous province, located between the Northeast and Northwest of Vietnam, 165 km from Hanoi capital, 130 km from Noi Bai airport Natural area is 5,867.3 km2, in which agricultural land is 81,633 hectares, accounting for 13.91%, forestry land is 446,641 hectares, accounting for 76.12%
The average population is 753,763 people; population density 128 people/km2 The province has 22 ethnic groups (including Kinh 46%, Tay 26%, Dao 13%, San Chay 8%, the rest are other ethnic groups) The province has 6 districts and 1 city with
141 communes, wards and towns; 2,090 villages and hamlets Over the past years, the province's economy has grown at a relatively high rate, with the average GDP growth in 2018 reaching 8.04%; GDP per capita at current prices reaches VND 36.0 million/person/year; industrial production value increased by 9.9% compared to 2017; Provincial budget revenue in 2018 reached over VND1,963.8 billion, attracting over 1.7 million tourist arrivals The economic and technical infrastructure has been significantly strengthened, especially the transport, electricity, communication and irrigation systems Agriculture and forestry continue to have remarkable changes towards commodity production in which the most outstanding achievement is the introduction of a number of new breeds and animals with high economic efficiency into production, forming specialized cultivation areas
- In the process of implementing the assigned tasks, the Tax Department of Tuyen Quang province has always received the close attention and guidance of the Ministry of Finance, the General Department of Taxation, the Provincial Party Committee, the People's Council and the People's Committee of Tuyen Quang province, and the tight cooperation of all industries and levels so that the whole political system can participate in the budget collection, strive to overcome challenges to maintain, stabilize and develop business and production and the compliance with laws on tax of the taxpayer community in the area
- The unity and efforts of the the leaders as well as all cadres and civil servants at the Tax Department are the enhanced strength of the Tax Department of Tuyen Quang province to implement well the assigned tasks and accelerating the taxation reform and modernization
- Characterized by the mountainous topography, each district Tax Department manages the state budget collection in a large area, resulting in time consuming in the communication and urging for tax collection; the specific situation of production and business of enterprises and business households sometimes is not regularly updated
- Being a mountainous province, the economy mainly relies on agriculture and forestry, most businesses enjoy tax incentives for the extremely difficult socio- economic areas and difficult socio-economic areas, exemptions for the fields of agriculture; In addition, most businesses are small-scale, mainly operating in the field of civil construction, so the annual State budget revenue still grows slowly, requiring tax cadres and civil servants strive for the deployment of annual estimates
Particularly, there are cases where the influence of objective factors (natural disasters, floods, storms, etc.) affected the results of state budget collection of units, leading to the failure to fulfill the state budget collection task, then the labor classification results do not fully reflect the nature
State-binding regulations: Basically, the direction of the leaders at all levels attaches great importance to the comprehensive and accurate evaluation of work performance of the tax civil servants in contributing to the setting up of the image of a tax agency "Transparency - Professionalism - Integrity - Innovation" Therefore, when implementing the evaluation and classification of the completion of tasks of civil servants, the Tax Department of Tuyen Quang province must follow the general provisions of the Government, the Ministry of Finance and the General Department of Taxation, such as:
- Law on Cadres and Civil servants 2008
- Law on Emulation and Commendation No 15/2003/QH11 and current guiding documents
- Decree No.24/2010/ND-CP by the Government stipulating the recruitment, employment, and management of civil servants
- Decree No.56/2015/ND-CP of the Government on 2015 on evaluation and classification of cadres, civil servants and public employees
- Decision No.2585/QD-BTC dated October 8, 2014 by the Ministry of Finance promulgating regulations on evaluation and classification of professional tasks of leaders, cadres, civil servants of tax agencies and organization at all levels
- Decision 202/QD-TCT dated 8/3/2012 of the General Department of Taxation stipulating criteria to evaluate the results of emulation for individuals and collectives under the Tax Department
- Document guiding the annual evaluation by Ministry of Finance and the General Department of Taxation
Opinions of the leaders, the evaluators: This is the most influential factor for the E&C at the Tax Department of Tuyen Quang province With the highest leadership, the Director of the Tax Department regularly directs and inspects the results of the E&C of functional departments, which has contributed to the raising of awareness of all cadres, civil servants and laborers Tax Department‟s evaluation meetings on the completion of work are held regularly in accordance with regulations, participated fully and ensures the objectiveness and transparency in organizing the evaluation
The opinions of the Party Committee, Trade Union and Youth Union have coordinated and participated closely in the evaluation of civil servants' work performance at the Tax Department Thereby, ensuring the participation and understanding of the aspirations of the union members in the agency for the appropriate suggestions
The organizational structure, specific characteristics of each cadre and civil servant are evaluated: The Tax Department has 11 divisions implementing functions and tasks in accordance with the Decision No.502/QD -TCT dated 29/3/2010 of General Director of General Department of Taxation The prescribed functions are the bases for the assigning tasks to each civil servant, however, due to specific characteristics of the work, there are job positions that can be easily quantified which facilitates the E&C, but there are also job positions that are difficult to specify, quantified and complicated in working nature and lack of the detail description for each title the nature of complex jobs varies and there is no specific description for each title For civil servants at the one-stop section, receiving and handling task according to the existing process, the work results can be quantified by the number of documents received and processed within the prescribed time limit However, for civil servants in the sections of summarizing, reporting, the specific results are timely reports, but the handled workload is difficult to quantify because it depends on the requirements.
SOLUTIONS TO PERFECT THE EVALUATION AND
Development orientations of Tax Department of Tuyen Quang province from
- Strive to complete and exceed 3% to 5% over the annual estimate assigned by the Ministry of Finance and the provincial People's Committee
- Restructuring human resources towards increasing human resources for departments: Declaration, Inspection, Examination, Debt Management and Tax Debt Enforcement
- Promote the completion of the tax system reform plan targets and implement the Government's tax system reform projects for the 2016-2020 period
- Continue to well implement the anti-corruption, anti-wastefulness and thrift practice program, build a contingent of tax officials in line with the declaration of the taxation industry characterized by the following values: “Transparency, professionalism, integrity, innovation"
- Build a taxation system of Vietnam in general and of Tax Department of Tuyen Quang province which is modern, effective and efficient; impartial and civilized in tax management; whose staffs are honest, truthful and professional, and reliable partners of all organizations and individuals in the implementation of tax laws
- Develop a contingent of tax cadres and civil servants with political qualities, professional ethics, high professional qualifications and modern management knowledge in an intensive and professional manner
- Organize a compact and efficient tax administration apparatus, a favorable working environment in order to attract and develop human resources with high professional qualifications, good working capacity and ethical qualities
- Research, allocate and arrange civil servants appropriately, in line with their competence and qualification in order to improve the efficiency of functional sections
- Focus on the development of training and nurturing plans and organizing training to improve professional qualifications, political theory and professional and management skills for cadres and civil servant in an effective and practical manner.
Viewpoints and directions on the evaluation and classification
- Do well the work of political and ideological education, raise the awareness of cadres, party members, civil servants and laborers on the evaluation and classification of the level of task completion, especially the leaders who must be exemplary
- The use, evaluation and classification of cadres and civil servants must be objective and impartial, basing on political and ethical qualities, public service performance competence, public duty performance results in line with the development cadres and civil servants
- Incorporate the evaluation and the emulation and reward, and at the same time, the evaluation should focus on the purpose of the individual's comprehensive development beyond the usual purpose of evaluating the performance of tasks for commenting on emulation, commendation and work allocation
- Continue to update legal policies related to the evaluation, to improve the criteria system for evaluating cadres and civil servants in accordance with practical requirements The more specific the criteria is, the more effective it is to help the evaluation of cadres and civil servants May include: the amount of work performed by cadres and civil servants; number of jobs completed; number of qualified and on- time completed works; ability to master knowledge, dynamism, creativity, thrift
The spirit of social service attitude, the maintenance of relationship of colleagues in agencies, organizations and units
- Focus on perfecting scoring criteria according to functional groups to give consistent criteria For example, a number of criteria for civil servants working in four main tax management functions such as: for the group of civil servants performing the task of tax examination - personal income tax management, the evaluation of the work performance result is quantified by criteria such as: The rate of completion of the taxpayer inspection plan at the table and at the office, the completion rate of the budget collection plan ; for the group of civil servants working in the inspection, the evaluation based on criteria such as the completion rate of the inspection plan, the urge on violating organizations and individuals to pay taxes and fines in accordance with decision on handling (is the implementation of the collection of post-inspected payables according to the approved handling decision within the time limit prescribed by the Inspection Division), the checking of tax declaration dossiers (at the table) ) from which generate the general analysis and the direction of inspection focus on specific industries, sectors, and businesses ; For group of civil servant engaged in tax accounting declaration, the evaluation based on criteria such as the percentage of value added tax declaration forms, payable business income tax, the rate of identification number issuance and on time tax code closure, the ratio of on-time tax declarations, the work of extending tax declaration dossiers, tax refund ; for the group of civil servant engaged in communicating and supporting taxpayers, the evaluation based on criteria such as guidance, answering problems and proposals by taxpayers, the receiving and handling administrative procedures, the implementation of communicating plans, the contribution to tax policies, and reviewing tax administrative procedures
Solutions to perfect the evaluation and classification of the level of the
3.3.1 Clearly define the purpose and importance of work performance evaluation
Working performance evaluation - regardless of the form - is an important element that helps manage the work performance of people and organizations To make the evaluation of civil servants effective, the first and decisive factor is the right perception of the leaders on the evaluation of the work performance of civil servants under their management If the leaders do not consider the evaluation of the performance of civil servants at the unit as important, surely the evaluation will get back to its initial position: pharisaism, sentimental, flat-scale to avoid conflicts…, conflicts between civil servants due to the unfair and incomplete evaluation of leaders; the arising of discontent among civil servants due to inconclusive evaluation results, giving rise to negative thoughts in civil servants which resulting in the reduction of productivity, and the bad affect to work motivation
In order for cadres and civil servants to raise their awareness of the importance of work evaluation, the Heads of Departments and Department of Organization and Personnel must analyze the reasons why civil servants do not pay attention and do not appreciate the E&C (civil servants found that the evaluation is not fair, there is no difference in benefits between excellent performance and good performance, leading to the elimination of working eagerness in civil servants, )
Specify the causes, and will give specific solutions to overcome each limitation
It is the responsibility of the Organization and Personnel Department to act as an advisor to leaders at all levels in the unit to correctly recognize the importance of work performance evaluation, the benefits of accurate evaluation and the impacts of incorrect evaluation At the same time, when evaluating civil servants, leaders need to pay attention to the purpose of comprehensive development of civil servants beyond the usual purpose of evaluating the performance of work as for the consideration of emulation, commendation and management and allocation of civil servants
In addition, right after recruiting, during the orientation training period, cadres and civil servants need to be trained on the skills of self-evaluation his/her work performance results, self-scoring of his/her work quality as well as the basic perceptions on the effect of the performance evaluation results on salary regime, emulation and commendation, personnel appointment and planning, During the course of work, it is necessary to actively update the regulations and guidance on E&C, creating favorable conditions and means to accurately evaluate the results of the work they perform, being evaluated by direct leader (Head of the Divison), and leaders of Tax Department objectively, with specific comments on the shortcomings and limitations in the process of completing the tasks for prompt remedy
The actual survey results on the opinion "Should we take the results of job performance evaluation to consider the increase in salary" shows that the percentage of "agree" to "strongly agree" accounted for 82.1% (Appendix - Survey results) The survey results showed that it is necessary to unify the evaluation of the performance of the work, which will be the basis for payment of salary, consideration of salary increase to avoid the current flat-scale and unify the criteria for the evaluation of the completion of work of civil servants as the basis for year- end reward and evaluation results (82.1% of respondents agree with the selection - Appendix of Feasibility Results) Thereby, it will contribute to improving work efficiency, sense of responsibility of civil servants
3.3.2 Improve the criteria for evaluating the completion of work
Lessons learned have shown that in order to improve the effectiveness of the evaluation, it is necessary to improve the system of criteria to evaluate cadres and civil servants in accordance with practical requirements The more specific criteria are used, the more effectively they help to evaluate cadres and civil servants which may include: the amount of work performed by cadres and civil servants; number of jobs completed; number of completed jobs which are qualified, on time schedule; ability to master knowledge, the dynamism, creativity, and frugality how much they benefit the agencies and units?; social service attitude and behavior, the relationship with colleagues, and the manner of harmony in dealing with superiors and subordinates
In order to overcome the situation that the evaluation criteria are still general, applicable to all civil servants, it is necessary to build a Criteria evaluation system according to the job position Survey results on the opinion of whether or not the E&C criteria should be concretized according to each job position showed that
74.2% of interviewee responded from agree to completely agree - Annex of survey results It can be seen that most civil servants realized the necessity of the concretization of evaluation criteria based on job position to improve the effectiveness of the evaluation
The classification of functional groups is for the provision of consistent criteria For example, a number of criteria for civil servants working in four main tax management functions such as: for the group of civil servants performing the task of tax examination - personal income tax management, the evaluation of the work performance result is quantified by criteria such as: Debt collection ratio, the rate of completion of the taxpayer inspection plan at the table and at the office, the completion rate of the budget collection plan ; for the group of civil servants working in the inspection, the evaluation based on criteria such as the completion rate of the inspection plan, the urge on violating organizations and individuals to pay taxes and fines in accordance with decision on handling (is the implementation of the collection of post-inspected payables according to the approved handling decision within the time limit prescribed by the Inspection Division), the checking of tax declaration dossiers (at the table) from which generate the general analysis and the direction of inspection focus on specific industries, sectors, and businesses ; For group of civil servant engaged in tax accounting declaration, the evaluation based on criteria such as the percentage of value added tax declaration forms, payable business income tax, the rate of identification number issuance and on time tax code closure, the ratio of on-time tax declarations, the work of extending tax declaration dossiers, tax refund ; for the group of civil servant engaged in communicating and supporting taxpayers, the evaluation based on criteria such as guidance, answering problems and proposals by taxpayers, the receiving and handling administrative procedures, the implementation of communicating plans, the contribution to tax policies, and reviewing tax administrative procedures For the group of civil servants engaged in tax debt management, the evaluation based on the criteria such as the implementation of the target of collection of tax debt, the urging for the collection and payment of tax debt, the dossiers handling the proposal of remission of tax debt, extension of tax payment, tax refund cum clearing, the enforcement of tax debt; for functional departments, it is possible to evaluate based on the quantity and quality of advisory documents, and time schedule summary
In order to concretize the evaluation criteria, a job analysis must be conducted, from which there is a description and a standard of work performance
Currently, the Department of Organization and Personnel is conducting a statistical review of the specific work items at each division to serve as a basis for developing a description and setting up evaluation criteria for work performance On the other hand, in order to conduct accurately and completely the job analysis, it is necessary to early apply the electronic work assignment system, fully manage the assigned tasks of each civil servant, schedule and scoring the quality of each product of cadres and civil servants
Besides, the framework of evaluation criteria must be built for general application in addition to the concretization of evaluation criteria for work performance result Heads of Division can be assigned the task of concretizing the evaluation criteria for work performance results as basis for the evaluation The survey results showed that the specific construction of criteria for evaluation and the measurement of criteria ensuring SMART standards will contribute to the improvement of the effectiveness of the evaluation (77.9% of respondents agreed - survey results)
Through researching, collecting and consulting experts, the author proposes the following specific criteria:
The evaluation will consist of 02 parts Behavior standards and evaluation of the level of completion of the assigned professional job based on the progress and performance of the job at each job position, specifically
Part A: General evaluation of capabilities and behaviors including 05 main criteria basing on the criteria regulated in the Law on Cadres and Civil servants which had been applied by Tax Department in its year-end evaluation In each criteria, the author has made specific into the connotation criteria based on the inheritance of the criteria that has been given in the evaluation experience of some similar units and the results of the previous survey of evaluation criteria by Tax Department, specifically as follows:
First criteria Comply with the Party's lines, orientations and policies, and the laws of the State, including the following evaluating criteria:
- Awareness of political ideology, observance of the Party's lines, orientations and policies and the laws of the State (mastering and concretizing the Party's guidelines and policies and policies and laws of the State, industries, localities and places of residence in the implementation of work and daily life; the sense of struggle and protection of the Party's viewpoints and policies and the State's policies and laws)
- The compliance of oneself and its family to the lines, guidelines and policies of the Party and the laws of the State Do not let spouses, children, siblings to abuse their positions and powers to adversely affect agencies or violate regulations and law:
Second criteria The political dignity, ethical, lifestyle, working style and working ethic qualities include the following evaluations::