Equal Attention Paid On Institutional And Cultural Management

The idea was indicated in the 17th national congress of the Chinese Communist Party that taxation policies propitious to scientific developments should be implemented, while humans are the most vibrant and crucial factor in enforcement and management of taxation policies. Furthermore, the main elements of the human resources of State Administration of Taxation are the skeleton personnel of state taxation who conduct intercourse with and collect taxes from the taxpayers. Establishing an effective dynamic mechanism for skeleton personnel of state taxation to achieve the optimization of management,the sparkle of torrent vigor and the increase of efficiency, therefore, becomes a significant task for all levels of state taxation organ, for it wields essential influence on the functional effects of taxation and the implement of taxation policies.Dynamic is an active endogenetic power and internal psychological variable to drive people to or not to conduct one behavior of their own accord. And the dynamic mechanism is an integrated system which, through a series of measurements,methods and instruments, triggers people's enthusiasms in work, and where orientation mechanism,competition mechanism,motivation mechanism and restraint mechanism are included. It's well known that people's behaviors originate from two main dynamic systems: self-motivation and self-surpassing system. The former system operates with the drive of self-benefits, sustained with institutional management, while the latter one with the drive of identification of organization's goals and core values, sustained with cultural management. Therefore, equal attention should be paid on both institutional and cultural management so that the complete orientation mechanisms competition mechanisms motivation mechanism and restraint mechanism be constituted, to optimize the dynamic mechanism of skeleton personnel of state taxation.