Psychological Harmony Research Of The Tax Administrator At This Stage

The "Resolutions of the CPC Central Committee on major issues regarding the building of a harmonious socialist society", which was adopted by the Sixth Plenum of the 16th Central Committee of the Chinese Communist Party, focuses on how to prompt the psychological harmony of human beings, including confidence and self-respect, rational, peaceful and positive attitudes in modern society. Therefore, to build harmonious tax administrative system, we should give priority to the psychological status of tax cadres. That's to say, the harmony of their psychology is not only the base but also the aim of building a harmonious tax system.Tax administrators, who face the taxpayers indirectly everyday, are the most important cornerstones of the tax administrative pyramid. Their psychological status will influence the efficiency and effectiveness of the whole taxation cause, and then influence the building of harmonious national tax system as well as the development of economy and society.By studying on the psychological investigations of tax administrators from the grass-roots level, the author reflects and analyzes the psychological status of this group of people and tells us some effective approaches to reach psychological harmony in this paper. Furthermore, by showing his concern on the present problems, the author gives his suggestions on the reform of tax administrator system and the construction of a new system in which tax administrators are divided into charges and assistants.This paper includes four parts: one introduction and three arguments as main parts.In the introduction, the author points out the background and significance together with the academic conditions of this topic at home and abroad. He also points out his researching methods, writing frames and innovations in this part of paper.In the first main part, the author describes related issues about psychological harmony of tax administrator including the concept and duties of tax administrator, the meaning and forms of psychological harmony, the significance in researching this topic and so on.In the following main part, the author analyzes the present psychological status of tax administrators in China and points out the basic features of their psychological status on the basis of sample survey and forum survey among the tax cadres from Wuhan State tax system. In this part, the author also analyzes the main performances and causes of psychological disharmony of those tax administrators. The last main part of this paper discusses the countermeasures of promoting the psychological harmony of Chinese tax administrators from different angles such as individuals and the whole tax system.The innovations of this paper lie in three aspects. First of all, information in this paper is coming from sample survey and forum survey, so the analysis and conclusions of this paper is more objective and accurate in revealing the psychological status and features of Chinese tax administrators. Second, the introduction and promotion of psychological harmony concept into administration of tax cadres as well as the causes and countermeasures of disharmonious psychology of tax administrators have significant theoretical guidance value in improving the efficiency and effectiveness of tax administrative work in the grass-roots level. The last but not the least, this paper specifies the concrete methods and approaches to promoting the psychological harmony of tax administrators by exploring the reform of tax administrative system, so it has great guiding value in practice.