Research On The Present Situation And Reconstruction Countermeasures Of Tax Personnel's Psychological Contract Under The Background Of Institutional Reform

It is a major and arduous project to make a decision on the merger of national tax institutions in China in March 2018.Under the background of institutional reform,based on the professional angle of social work,exploring the mutual expectation between tax departments and tax personnel and revealing its influencing factors not only has an important influence on the efficiency and work attitude of tax personnel,but also plays an important role in the establishment and improvement of the psychological contract of tax personnel.At present,the research on the psychological contract of civil servants,especially tax personnel,in China is still in its infancy,and the relevant theoretical basis and practical research are relatively lacking.Based on this,this study,under the macroscopic background of land tax reform in China,uses the methods of questionnaire survey and interview to analyze the perceived characteristics of the psychological contract of tax personnel of different sexes,different ages,different working years,different administrative levels and different academic qualifications through the investigation and study of the degree of psychological contract performance of the tax personnel in M city.Combining with the trend of the transition period and the characteristics under the background of institutional reform,this paper starts with the influence of the psychological contract of the taxman,so as to understand the problems and causes of the psychological contract of the tax personnel,and puts forward some countermeasures and suggestions,and tries to provide scientific reference for repairing the harmonious and effective psychological contract of the tax personnel,In the hope that the reform of institutions can be promoted smoothly,and the tax work will be carried out robustly.This study found that under the background of institutional reform,the most serious factors of tax staff psychological contract violations are promotion equity,reward for additional work and provision of job exchange,and the performance and violation of psychological contract vary according to different demographic characteristics,such as gender,working life,There are significant differences in the perception of psychological contract fulfillment,such as the original unit,and there are also great differences in psychological contract violation.Through the data analysis ofthe questionnaire,it is concluded that the main problems existing in the psychological contract of tax personnel are as:(1)A strong sense of "unfairness" within the Organization;(2)Lack of initiative in the work;and(3)lack of differential management of tax personnel in the tax department.The main reasons for the analysis of the above problems are as:(1)The Department management system is not perfect in the tax department reform,the performance management is imperfect;(2)The Tax department incentive mechanism is not perfect,has not yet established the common vision of the Organization;(3)The Tax department personnel management in the process of institutional reform lacks differentiated and individualized management mechanism.It is found that the breach of psychological contract will have a certain negative impact on civil servant's responsibility,work attitude and leadership deployment relationship,so it should be paid attention to the psychological contract repair of tax personnel.After investigation and study on the psychological contract of tax personnel,this paper puts forward some countermeasures from the aspects of leadership management,personnel education,system culture,self-adjustment of tax personnel,social worker intervention and these five levels,hoping to provide reference for the internal management of tax departments and the intervention of social workers.