CHAPTER 2: CURRENT SITUATION OF EVALUATION AND
2.3. Analysis of factors affecting the evaluation and classification of civil servants at
2.3.1. External factors
Local socio-economic conditions
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.
Advantages:
- 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.
Disadvantages:
- 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
2.3.2. Internal factor
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.