THEORETICAL BASIS ON EVALUATION AND
The concept and importance of evaluation and classification of task
The performance of cadres, civil servants, and laborers significantly impacts an organization's strategic objectives, making the evaluation and classification of task completion levels a crucial aspect of human resource management 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 involves implementing a comprehensive assessment framework that encompasses the entire career of civil servants rather than focusing on isolated time periods It requires the selection of a scientific evaluation methodology that aligns with the specific characteristics and goals of the organization.
In a formal system, the performance of civil servants is assessed at predetermined intervals using tailored evaluation methods that align with the specific goals of the assessment.
E&C provides a systematic evaluation of civil servants' strengths and weaknesses by comparing their work performance against established criteria These performance criteria consist of general quality standards that organizations require civil servants to meet Additionally, labor indicators represent specific numerical targets assigned to civil servants, which must be achieved within a designated timeframe Unlike labor indicators, which are quantifiable and may change frequently based on organizational goals, performance standards are often qualitative and described in broader terms, making them more stable over time.
Evaluating the performance of civil servants is a fundamental aspect of state administrative personnel management By comparing their performance against established criteria, organizations can assess the capacity, responsibility, dedication, and work ethics of their civil servants These evaluation results serve as a foundation for making informed decisions regarding the utilization, compensation, promotion, training, development, discipline, and recognition of civil servants.
The evaluation of civil servants differs from general work performance assessments, as it focuses primarily on the effectiveness of task execution during a specific period This evaluation encompasses various factors, including mindset, awareness, communication, and skills, reflecting the qualifications, productivity, and ethical standards of civil servants in their interactions with colleagues, organizations, and citizens Consequently, the assessment of a civil servant's work performance is intrinsically linked to their overall evaluation while fulfilling their official duties.
1.1.2 Importance of working performance evaluation
E&C is crucial for organizational leaders as it provides a comprehensive understanding of human resources within the unit, highlighting the strengths and limitations of civil servants in task performance This insight enables effective personnel allocation and the formulation of targeted policies that support civil servants in reaching their full potential, ultimately fostering organizational growth and development.
E&C prioritizes the interests of cadres, civil servants, and laborers by ensuring that performance evaluations are objective and fair These evaluations significantly influence future laborers' rights, including salaries, bonuses, promotions, and training opportunities By fostering a transparent evaluation process, E&C not only secures benefits for laborers but also encourages a stronger work ethic, greater responsibility, and a positive working environment.
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
Evaluating the performance of civil servants is crucial for effective staffing and involves multiple steps, including recruitment, planning, and training The Law on Cadres and Civil Servants provides a clear framework for this evaluation, outlining the necessary content, classification, and methods A key challenge remains in translating these guidelines into specific evaluation criteria tailored to each civil servant's roles and responsibilities This sensitive evaluation process significantly influences staffing decisions, including selection, training, promotion, and disciplinary actions, while also fostering civil servants' strengths and addressing weaknesses Ultimately, it aims to enhance their political beliefs, ethics, competencies, and overall work efficiency.
Organization of the work performance evaluation
The evaluation and classification (E&C) procedure for civil servants adheres to the fundamental steps and principles outlined in the general E&C framework Furthermore, it is essential to modernize and tailor the E&C process within state administrative agencies to effectively assess specialized civil servants.
1.2.1 Determine the purpose of evaluation and classification
Before initiating evaluation and classification (E&C) activities, leaders must clearly define the purpose of the evaluation Understanding the specific objectives is crucial, as it influences the selection of methods and evaluators, ensuring the process aligns with the desired outcomes.
* For civil servants and laborers:
Empowering civil servants and laborers to enhance their job performance begins with their awareness of personal strengths and weaknesses Evaluation interviews serve as a platform for these workers to discuss challenges they face, express their thoughts on obstacles encountered, and receive constructive feedback from evaluators This process not only aids in overcoming difficulties but also helps in setting new, more achievable goals Consequently, civil servants and laborers can progressively enhance their skills and capabilities.
Utilizing E&C results enables managers to make informed human resource management decisions by accurately assessing existing personnel to align with strategic planning This evaluation helps determine the appropriateness of personnel allocation, the effectiveness of civil servant performance, and their expectations Consequently, it informs decisions regarding hiring, staffing, wages, bonuses, and severance packages.
Evaluating public administrative civil servants is a complex challenge that requires a clear understanding of the evaluation's purpose and criteria The primary goal of this evaluation is to comprehensively address the question of its significance As a crucial aspect of human resource management, the evaluation process aims to assess various attributes of civil servants, including their political qualities, ethics, competencies, professional qualifications, and the outcomes of their assigned tasks, as outlined in Article 55 of the 2008 Law on Cadres and Civil Servants.
Evaluation results serve as a basis for the allocation, utilization, appointment, training, nurturing, commendation, discipline and implementation of policies towards civil servants
Evaluating the performance of civil servants in state administrative agencies is essential for assessing their work against established performance indicators The results of this evaluation reflect the degree to which civil servants meet their assigned tasks and criteria, serving as a foundation for policy implementation related to civil service.
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 refer to non-measurable attributes such as adaptability, creativity, supportiveness, collaboration among colleagues, work attitude, and adherence to Party policies and State laws.
Performance evaluation criteria should quantitatively and qualitatively reflect the necessary standards for task completion, tailored to the organization's conditions and the specific nature of the work To ensure effectiveness, these criteria must adhere to the SMART principle, which emphasizes that goals should be Specific, Measurable, Achievable, Relevant, and Time-bound.
Criteria for evaluation should clearly distinguish between high-performing and low-performing individuals in their roles, such as civil servants and laborers Effective assessment scales must accurately represent the differences in work performance, ensuring that those who excel are recognized and those who underperform are identified.
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
For job performance evaluation to be credible, the measurement criteria must be consistent and reliable It is essential that different evaluators reach similar conclusions regarding the performance of a civil servant, ensuring fairness and accuracy in assessments.
Time to perform/complete the work: The evaluation criteria should consider the correspondence between the results of work completion and set time
Job performance criteria typically stem from job descriptions and encompass two main components: behavioral standards and performance results For instance, worker standards may include quantitative measures such as the number of completed products and regulatory violations, alongside qualitative aspects like work attitude, initiative, and interpersonal relationships Similarly, seller standards might focus on quantitative metrics like the number of items sold and total sales, while qualitative criteria would assess service attitude and communication skills.
For civil servants, while general performance evaluation criteria are established, organizational leaders tailor these criteria to their agency's specific conditions Quantifying these evaluation criteria can be a challenging task According to Article 56 of the 2008 Law on Cadres and Civil Servants, evaluation criteria for non-leadership civil servants include specific performance metrics.
- 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
The evaluation of civil servants in our country is fundamentally appropriate, yet it remains too general, making it challenging to quantify their results and performance To effectively measure and assess civil servants, it is essential to establish distinct standards and norms tailored to each job type within the state administrative system, as the nature of these roles varies significantly Without specific job descriptions in place, the performance evaluation of civil servants will continue to lack precision and clarity.
1.2.3 The selection and design of evaluation methods
There are various methods to assess work performance, and no single approach is universally ideal for all organizations Different evaluation techniques may be applied within the same organization, tailored for specific roles or groups of civil servants When evaluating the performance of civil servants, several methods can be employed.
* The method of graphic evaluation scale
The traditional evaluation method is widely used and relies on an evaluation form that incorporates both job-related and non-job-related criteria During the evaluation process, the evaluator assesses the performance of civil servants based on subjective opinions, using a scale that ranges from low to high levels, categorized as excellent, good, average, fair, and weak Accurate ranking is crucial, as a limited number of categories may lead to imprecise classifications when there are only slight differences in scores Measurement scales can be designed as either continuous or discrete to enhance evaluation accuracy.
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
The evolving culture within society reflects a shift in working attitudes, rest patterns, and evaluation trends aimed at enhancing the development of civil servants This transformation significantly influences how the performance and completion of work by civil servants are assessed.
- 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
State-owned organizations are often influenced by various unions and associations, including trade unions, youth unions, women's associations, and veterans associations, which play a crucial role in advocating for and safeguarding the legitimate rights and interests of their members.
An organization's structure significantly impacts its effectiveness, as those with multiple management levels and a large workforce can be more challenging to evaluate and implement changes compared to organizations with simpler structures.
Various factors influence the evaluation of work completion among civil servants, including the distinct nature of jobs within each department, the complexity of tasks, and the time required to complete these jobs.
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
The Provincial Party Committee has implemented Regulation No 21-QDi/TW, dated November 26, 2018, which focuses on the annual review and evaluation of the quality of party organizations, party members, collectives, and leaders at all levels.
Organization Department issued Instruction No 02-HD/BTCTU dated November
On June 26, 2018, guidance was issued outlining the procedures for conducting reviews and evaluations for organizations, leaders, managers, and all Party members This includes the implementation of Criteria No 02, which focuses on the evaluation and ranking of Party members.
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
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
Implementing party principles and adhering to the prescribed party fee is essential for fulfilling civic responsibilities It is important to exemplify commitment by maintaining strong relationships with both the Party committee and the grassroots party committee in one's community.
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 performance outcomes for assigned targets and tasks are measured through specific products For party members, including cadres, civil servants, and public employees, it is essential to assess the quantity, quality, progress, and effectiveness of their completed objectives This evaluation also emphasizes the importance of innovation, creativity, self-responsibility, and a service-oriented attitude towards the community.
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 involve self-assessments and cross-evaluations by peers, alongside evaluations from the grassroots Party Committee However, when the percentage of members deemed to have successfully completed their tasks exceeds 20%, a voting process is initiated This evaluation system integrates various methods, including quantitative analysis, forced distribution, voting, and 360-degree feedback, to ensure a comprehensive assessment of each member's performance.
1.4.2 Experience in evaluating the emulation results for individuals of Nam Dinh Department of Taxation
The Department of Taxation in Nam Dinh province is currently executing an emulation scoring and commendation system for individuals and organizations, in accordance with Decision No 1000/QD-CT issued on August 1, 2016 This decision outlines the regulations for emulation, scoring, and recognition of both collectives and individuals within 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)
Every month before the 5th, civil servants evaluate their performance based on four criteria outlined in the personal scorecard established by this Regulation Bonus points are then granted by their direct leaders, including Directors, District Directors of Tax Departments, Division Heads, and Team Leaders, based on these evaluations.
Points should only be awarded to collectives and individuals whose total score on the evaluation scorecard is 91 points or higher The specific awarding criteria 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 achievement levels of individuals and collectives are directly linked to their reward points, which can be accumulated from various award levels The total score increases with higher achievements, and those who excel across all three levels can earn a maximum of 5 reward 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
A total score below 80 points, the presence of one or more criteria with a total deduction of points, or receiving a reprimand results in a Rank D- Additionally, failing to complete assigned tasks may lead to a penalty equivalent to one month's 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 sent by the agency to attend classes for three or more consecutive weeks in a month, but who do not consistently complete their assigned tasks and need to delegate responsibilities to others, are categorized accordingly.
+ 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
In Category B, individuals must maintain a minimum of two months at Grade B status without any months recorded at Rank D Similarly, Category C requires at least two months at Class C, also with no months at Rank D Conversely, Type D is characterized by the presence of one or more months at 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
Individuals who attend school for a continuous period of three months or more but do not fulfill their assigned regular tasks must delegate their responsibilities to others This applies to those whose consecutive class attendance also meets the three-month requirement The ranking for these individuals will align with the system used for monthly evaluations.
1.4.3 Lessons learned in improving the quality and efficiency of evaluation and classification of the level of task completion
Leaders must clearly define their responsibilities in managing, utilizing, and evaluating civil servants This evaluation process is essential for assessing political qualities, ethics, capabilities, professional qualifications, and the performance outcomes of civil servants in their assigned tasks Consequently, evaluating a civil servant's work performance is intrinsically linked to their overall evaluation during the execution of their official duties.
The evaluation of civil servants should prioritize objectivity and scientific methods, accurately reflecting their capabilities and quality This assessment must be grounded in a thorough understanding of historical context, comprehensive analysis, and a focus on developmental perspectives.
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
The Tuyen Quang Provincial Tax Department, operating under the Ministry of Finance and the General Department of Taxation, is responsible for managing taxes, charges, fees, and other state budget revenues in Tuyen Quang province in compliance with legal regulations It carries out its duties and powers as outlined in the Law on Tax Administration and related laws, as well as in Decision No 1836/QD-BTC issued by the Minister of Finance on October 8, 2018 The department is structured into 11 functional departments and 7 district tax departments.
Civil servants in the Tax Department are appointed to various ranks based on their job positions The Department is led by a Director, who oversees the operations, while Deputy Directors manage specific areas as assigned by the Director.
The Tax Department is structured into 11 functional departments, each led by a Head and Deputy Head In the affiliated district Tax Departments, leadership is provided by Directors and Deputy Directors, who oversee various tax teams Each tax team is managed by Group Leaders and Group Assistants Civil servants within these units carry out tasks assigned by their respective heads, based on designated functions, and are required to submit monthly reports on their activities Regular task notification meetings are held, typically on a monthly basis, or as needed depending on the implementation of tasks.
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 employed 366 personnel, including civil servants and laborers, with 27 on indefinite contracts as per Decree 68/2000 The organization comprised 11 functional departments and 7 district tax departments, supported by 49 tax teams.
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
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;
In Tuyen Quang province, 241 cadres, civil servants, and laborers not included in the specified categories represent 65.8% of the total workforce within the Tax Department.
* 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
15 Registration fee collection and other collection team
2.1.2 Operation situation of Tax Department of Tuyen Quang province through years
As of December 31, 2018, the Tax Department of Tuyen Quang province oversees a total of 475,452 tax codes, which include 2,464 codes for businesses and organizations, 24,961 codes for individual business households, and 284,674 personal income tax codes for employees in administrative and governmental agencies Additionally, there are 163,353 non-agricultural tax codes within this framework.
From 1990 to 2018, the Tuyen Quang tax industry consistently exceeded the state budget revenue estimates set by the Ministry of Finance for 28 consecutive years, with annual revenue growth each year.
In 2013, the Tuyen Quang tax industry achieved a significant milestone by generating a revenue of 1,000 billion dong for the first time, marking a remarkable increase of 14.7 times since 2000 From 2000 to 2018, the average growth rate stood at 19.6% The industry is committed to meeting the ambitious goal set forth in the Resolution of the 16th Provincial Party Congress, aiming for a total state budget revenue of over 2,300 billion dong for the province.
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,
In 2016, the Politburo outlined strategies for restructuring the state budget and managing public debt to maintain national financial safety and stability Recently, Tuyen Quang taxation has prioritized budget revenue restructuring, aiming to gradually enhance the share of revenue derived from production and business activities, particularly focusing on increasing revenue from the non-economic sector.
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,
The Tax Department of Tuyen Quang Province has effectively evaluated and classified the performance of its civil servants and laborers in alignment with the Party's principles and State policies, leading to significant improvements over the years While the evaluation methods have limitations, they have moved beyond a flat scale approach, allowing for a better understanding of the strengths and weaknesses of personnel This has enhanced the quality of human resources and improved the efficiency of personnel arrangements, enabling the development of targeted policies that help civil servants and laborers realize their full potential, ultimately contributing to the successful achievement of the national taxation industry's objectives.
The evaluation of cadres and civil servants is often poorly executed, failing to accurately reflect their performance and relying on subjective biases rather than objective results There is a lack of specific criteria to assess the quality of these individuals effectively Additionally, leaders tend to overlook important details and adopt a broad perspective when planning task allocations, which leads to misjudgments in staff performance evaluations at the end of each reporting period The distribution of regular and irregular tasks is imbalanced, favoring those with better performance, while the assessment of task completion, particularly excellence in execution, remains inconsistent across many units, resulting in inflated performance ratings that do not align with actual results and quality.
Therefore, in order to implement the Government's Decree No 56/2015/ND-
On June 9, 2015, a CP was issued regarding the evaluation and classification of cadres, civil servants, and officials Following this, Decision No 2585/QD-BTC, dated October 8, 2014, established regulations for assessing the professional task completion levels of leaders and civil servants within tax organizations Additionally, Decision No 754/QD-TCT, dated April 20, 2016, outlined the criteria for evaluating annual task completion in provincial and central city Tax Departments Furthermore, the Tax Department of Tuyen Quang province released Decision No 190/D-CT on April 11, 2018, detailing the criteria for evaluating the performance of collectives and individuals within the department.
Subjects: Regular and contractual Cadres and civil servants according to Decree 68/2000/ND-CP
- Evaluation time: monthly, quarterly and yearly
The evaluation criteria consist of four key factors, with a total possible score of 100 points Out of these, 95 points are allocated to the four criteria, while an additional 5 points are designated as reward points Each criterion contributes to the overall score, emphasizing the importance of a comprehensive assessment.
+ Criteria 1: Perform the assigned task (maximum score: 60)
Criteria 2 assesses adherence to Party guidelines, state laws, and regulations on thrift practices, waste combat, and anti-corruption efforts It also evaluates compliance with industry rules and internal regulations of agencies and units, with a maximum score of 15 points.
+ 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 finalizes the scorecard and allocates bonus points to the Deputy Directors and Heads of divisions Subsequently, Deputy Directors approve the scorecard and distribute bonus points to the Heads within their management Additionally, the Head of the Division endorses the scoreboard and awards points to the Deputy Head and civil servants in 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
The Division compiles a summary table of scoring, evaluation, and classification results for individuals, certified by the Department of Taxation leader This summary is submitted to the Standing Committee of the Labor Classification Council of the Tax Department through the Organization and Personnel Department Additionally, each individual's scorecard and performance report will be archived for future inspection and supervision purposes.
The Standing Committee of the Labor Classification Council at the Tax Department compiles monthly scoring and classification results for individuals, including Department Leaders This summary is submitted to the Director of the Tax Department for approval, serving as a basis for salary and additional income payments Additionally, the results are forwarded to the Emulation and Reward Council for quarterly evaluation and classification of individual performance in accordance with regulations.
Before the 5th of the first month of the upcoming quarter, the Secretary of the Labor Classification Council at the Tax Department is responsible for summarizing the labor evaluation and classification results for each individual from the previous quarter, based on the reports submitted by the divisions.
Divisions are required to create quarterly summary sheets for individuals and submit them to the Standing Committee of the Labor Classification Council at the Tax Department through the Department of Organization and Personnel This committee is tasked with summarizing the monthly and quarterly classification results for the department's leadership, including the Director and Deputy Director.
The Tax Department conducts quarterly meetings of the Labor Classification Council to gather and assess feedback from its members through an opinion collection form, aimed at evaluating and classifying labor for individuals under its jurisdiction.
According to the Labor Classification Council's findings, the Director of the Department will inform individuals within the Tax Department about the quarterly labor classification results and subsequently pass this information to the Finance Department This process serves as a basis for lawful payment of additional salaries and incomes.
Yearly scoring, evaluating and classification:
Before December 31 each year, the Tax Department's division is required to conduct an annual Evaluation and Compensation (E&C) for laborers, based on the results of quarterly labor assessments for each individual throughout the year.
The Tax Department convenes the Labor Classification Council to assess and categorize labor evaluations for the entire year across its divisions and District Tax Departments.
Following the meeting on labor classification, the Tax Department will compile the results in accordance with Table 3c and issue a notice detailing the annual labor classification outcomes to the relevant units Additionally, these results will be forwarded to the Emulation and Reward Council of the Tax Department to serve as a basis for evaluating 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 in Vietnam, situated 165 km from Hanoi and 130 km from Noi Bai Airport Covering an area of 5,867.3 km², the province has 81,633 hectares of agricultural land, making up 13.91% of its total area, while forestry land constitutes 76.12% with 446,641 hectares With a population of approximately 753,763 and a density of 128 people per km², Tuyen Quang is home to 22 ethnic groups, including Kinh (46%), Tay (26%), Dao (13%), and San Chay (8%) The province is organized into 6 districts and 1 city.
The province comprises 141 communes, wards, and towns, along with 2,090 villages and hamlets In recent years, the economy has experienced robust growth, with an average GDP increase of 8.04% in 2018 and a GDP per capita of VND 36.0 million per person per year Industrial production rose by 9.9% compared to 2017, while provincial budget revenue surpassed VND 1,963.8 billion, attracting over 1.7 million tourists Significant improvements have been made in economic and technical infrastructure, particularly in transport, electricity, communication, and irrigation systems The agriculture and forestry sectors have also seen remarkable advancements, focusing on commodity production, highlighted by the introduction of new, economically efficient breeds and the establishment of specialized cultivation areas.
The Tax Department of Tuyen Quang province has consistently benefited from the strong support and guidance of the Ministry of Finance, the General Department of Taxation, and local government bodies, including the Provincial Party Committee, People's Council, and People's Committee This collaborative effort among various sectors aims to enhance budget collection, address challenges, and foster a stable environment for business and production while ensuring compliance with tax laws within the community.
The collective unity and dedication of the leaders, along with the cadres and civil servants at the Tax Department, significantly strengthen the Tax Department of Tuyen Quang province This collaboration is essential for effectively executing assigned tasks and advancing taxation reform and modernization initiatives.
The mountainous terrain presents challenges for each district Tax Department in managing state budget collections over vast areas, leading to time-consuming communication and efforts to expedite tax collection Additionally, the specific circumstances of enterprises and business households are not always updated regularly.
The mountainous province's economy primarily depends on agriculture and forestry, with many businesses benefiting from tax incentives aimed at supporting challenging socio-economic areas Most enterprises are small-scale, particularly in civil construction, resulting in slow growth in annual state budget revenue This situation necessitates the efforts of tax officials and civil servants to meet annual financial targets Additionally, external factors such as natural disasters, floods, and storms can adversely impact state budget collection, leading to shortfalls in meeting financial goals and affecting the accuracy of labor classification results.
The leadership at all levels emphasizes the importance of thoroughly and accurately evaluating the performance of tax civil servants to foster an image of a tax agency characterized by "Transparency - Professionalism - Integrity - Innovation." Consequently, the Tax Department of Tuyen Quang province is required to adhere to the overarching regulations set forth by the Government, the Ministry of Finance, and the General Department of Taxation when assessing and classifying the completion of civil servants' tasks.
- 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
On October 8, 2014, the Ministry of Finance issued Decision No 2585/QD-BTC, establishing regulations for the evaluation and classification of professional tasks for leaders, officials, and civil servants within tax agencies 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
The opinions of leaders and evaluators are crucial for enhancing the effectiveness and compliance (E&C) at the Tax Department of Tuyen Quang province The Director of the Tax Department plays a pivotal role by consistently directing and monitoring the performance of functional departments, which has significantly improved the awareness among all staff members Regular evaluation meetings are conducted to assess work completion, ensuring full participation and maintaining objectivity and transparency throughout the evaluation process.
The Party Committee, Trade Union, and Youth Union have collaboratively engaged in assessing the work performance of civil servants at the Tax Department, ensuring that the voices and aspirations of union members are considered in making relevant recommendations.
The Tax Department operates with 11 divisions, each tasked with specific functions as outlined in Decision No 502/QD-TCT dated March 29, 2010 While the prescribed functions guide task assignments for civil servants, the nature of their work varies significantly Some roles are easily quantifiable, facilitating evaluation and compliance, whereas others are complex and lack clear descriptions For instance, civil servants in the one-stop section can quantify their performance by the number of documents processed within set timeframes In contrast, those involved in summarizing and reporting face challenges in quantifying their workload, as their output relies heavily on varying requirements.