A Study On The Incentive Mechanism Of Human Resources In Grassroots National Taxation Departments

With the continuous development of economic society and the constant deepening of fiscal and taxation reform,it is urgent to explore the construction of effective human resource incentive mechanism in the face of irrational staff structure and ineffective human resources function(etc.)for the grassroots national taxation departments which are in the forefront of the national tax administration.To study the incentive problem of the national taxation departments on the one hand can promote the transformation of the taxation departments from "personnel management" to "human resource management",on the other hand can also promote grassroots national tax cadres to work peacefully and actively,so as to enhance the cohesion and combat effectiveness of the grassroots taxation system continuously.Based on the theory of incentive theory,taking the incentive mechanism as the research content and taking H city national taxation bureau as the research carrier,the author studies the incentive mechanism of human resources in the grassroots national tax departments through the method of combining theoretical analysis and field investigation in this paper.Firstly,this paper starts with the background of the topic,the significance of the research,the current situation of the research at home and abroad and the research methods(etc.)to lead to the human resource incentive problem of the grassroots national taxation departments.The author expounds the theoretical and practical significance of the topic selection,and clarifies the ideas and methods.Secondly,the author briefly expounds the related concepts and contents of motivation and incentive mechanism.And in the theoretical analysis part,five major human nature assumptions including the economic assumptions,social assumptions,self-realized human assumptions,complex assumptions and cultural assumptions and four kinds of incentive theory including content-based incentive theory,process-based incentive theory,state-based incentive theory and comprehensive incentive theory are described in detail.These theories are the theoretical basis for studying the incentive mechanism of human resources in the grassroots national taxation departments.Combined with the case of H National Taxation Bureau,the author introduces thecurrent situation and effect of the incentive mechanism of human resources in the grassroots national taxation departments from six aspects: salary system,job promotion system,performance appraisal system,reward and punishment system,training system and integral management system.The author also searches carefully the existing problems of human resource incentive mechanism and analysis of the reasons for existing problem of human resources incentive mechanism in the grassroots national taxation departments.Meanwhile,through the investigation and analysis of the staff of H National Taxation Bureau,the author understands the real needs of the staff of the grassroots national taxation departments,and finds the realistic basis for the suggestion of the countermeasures.Finally,the author puts forward some countermeasures and suggestions to improve and perfect the incentive mechanism of human resources in the grassroots national taxation departments.The first is to establish an advanced incentive culture concept;the second is to establish a broader "welfare" incentive system;the third is to establish a broad growth incentive system;the forth is to establish a comprehensive evaluation system.