On The Present Situation And Improvement Of Incentive Mechanism For Grassroots National Tax Bureau

As the establishment of tax revenue collection pattern as taking taxes reports and optimizing the service as the foundation, the computer network as the backing, collecting massively, key examination, strengthened management, the speedup of steps of informatization, the legalization, the centralization and specialization for tax revenue collection as well as the flatting organization, grassroots national taxation bureaus have new problems in the civil servant management. However, for a long time, some grassroots leaders thought that the taxation management was equivalent to revenue collection management, and did not pay much attention to the management and development of human resources. They focused on the simple level such as the informatization of methods, the flattening of organization, and the standardization of procedures, while they neglected the most important and active element, human resources. The strong performance, big workload, poor freedom and independence, less development opportunity than other government departments left negative impact on staff in grassroots national taxation bureaus, which caused the weakening of incentive mechanism with inherent shortage in grassroots national taxation bureaus, resulting in the appearance of problems as poor organization citizen behavior, languid work and occupation plateau.This paper consisted of three parts as introduction, body and conclusion. The introduction mainly introduced the background and significance of choosing this topic, defined the basic concepts as grassroots national taxation bureau, civil servant in grassroots national taxation bureau as well as their characteristics, gave an overview for related documents, confirmed the research methods of combination of standardized analysis and substantial evidence analysis. The body has three chapters. The content of the first chapter mainly included as follow: Firstly, it discussed the encouragement mechanism for civil servants in grassroots national taxation bureau, introduced the incentive theories in western countries, which put forward four kinds of humanity hypothesis and three encouragement patterns. Secondly, it gave a comprehensive summary to some principal incentive theories, such as need theory, expectation theory and justice theory as well as public management theory. Finally, it demonstrated the scientific connotation of civil servants' incentive mechanism in grassroots referred to all the systems made to motivate the grassroots civil servants' enthusiasm. These systems included the gathering of inducement factors, behavior direction systems, behavior range systems, and etc. The second chapter demonstrated the current incentive mechanism of grassroots national taxation bureaus. 1) Analyzed the requirement situation and characteristics of the civil servant in grassroots according to the questionnaires; 2) Introduced the contents and features of the principal incentive measures in grassroots by analyzing the assessment system practiced in X national taxation bureau. The third chapter pointed out that we should establish three ideas and abide by four principals in order to improve the incentive mechanism for civil servants in grassroots national taxation bureau.The innovative point of this paper was that it analyzed the need characteristics of civil servant in grassroots based on the questionnaire in depth, using the classic incentive theories, to discuss the connection among of the incentive modes, the awareness for justice, the post characteristic as well as the incentive efficacy through the theories analysis and the substantial evidence analysis, and to put forward its own thoughts and methods to further the improvement of incentive mechanism in grassroots national taxation bureaus.