The Causes And Countermeasures Of "Faultage" Of State Tax Personnel At Grassroots Level In Undeveloped Regions Of China

The grassroots organization of state tax system shoulders a task of organizing financial revenues for the country. All the personnel at grassroots level in state tax service are executors or enforcers of state taxation policies as well as direct supervisors of source of taxation and direct collectors of taxes, who execute their duties such as collection, management, inspection and etc. However, an undisputed fact is that a"faultage"problem, i.e.: unreasonable age structure and knowledge structure of personnel at grassroots level in state tax service becomes more and more conspicuous, especially in undeveloped regions. All of these have a strong impact on playing of functions of the grassroots organization of state tax system. This paper, based on a case of personnel"faultage"problem of State Tax Bureau of Gushi County, will try to discuss about the influences, causes of formation and corresponding countermeasures of the problem of personnel"faultage"at grassroots level in state tax service in undeveloped regions. It comprises three parts:Part One An analysis of main behaviors of personnel"faultage"of State Tax Bureau of Gushi County. The personnel"faultage"of State Tax Bureau of Gushi County mainly shows in two aspects: age"faultage"and knowledge"faultage". Its influences on taxation work mainly show in three aspects: the first is the influences of healthy development of grassroots work of state tax, the second is the influences of activeness of grassroots working personnel of state tax, and the third is the knowledge structure of personnel not meeting requirements of informatization.Part Two An discussion about the causes of formation of personnel"faultage"of State Tax Bureau of Gushi County. For the formation of personnel"faultage"of State Tax Bureau of Gushi County, there are mainly three reasons: the first is that old tax collection & management pattern is a historical reason for personnel"faultage"at grassroots level of state tax service; the second is that non-flowing transfer of personnel is an institutional reason for personnel"faultage"at grassroots level of state tax service; and the third is that talents running off further causes personnel"faultage".Part Three Putting forward of main countermeasures of elimination of phenomenon of personnel"faultage"of State Tax Bureau of Gushi County. The first isto set down strategic planning of human resources development at grassroots level of state tax service; the second is to smooth the channel of import & export of personnel; the third is to pay attention to the on-the-job training of current personnel; and the fourth is to create a taxation culture that is attractive to talents.