Research On The National Tax Department Civil Servants' Payment Incentives Mechanism In Hubei Province

As well known, the National Tax departments, as sectors shouldering important economic, administrative and law enforcement functions in China, assume the glorious mission of "gathering money for the country, enforcing law for people". It is not only the link to people and the Party, but also a window of governments' public service being shown. What kind of work performance does the National Tax department have is directly related to the political, economic, cultural development in China, as well as the development of other social fields. While the effectiveness of National Tax departments relate much to the degree of their civil servants devote to work.According to the theory of economic man assumptions, if we can a proper and scientific payment incentives mechanism for civil servants in the National Tax system, which is in accordance with the current socio-economic development, it will not only satisfy the legitimate material interests of civil servants, but also inspire and develop their senior needs, enhance their service awareness, foster service skills, and improve services methods and quality. Therefore, the National Tax departments can perform their functions effectively, and contribute to the mission of "build a harmonious society, to build a well-off society".Combining quantitative analysis with questionnaire survey, the paper studied the payment incentives mechanism to the civil servants in National Tax departments in Hubei Province particularly, and tried to established a more practical, reasonable and complete system of pay incentive mechanism within the departments. The full text is divided into three parts:The first part defined the payment structure of civil servants clearly, and briefly explained the meaning of the civil servants payment incentives and its role.Through the review of historic adjustments to the wages of civil servants in the National Tax departments of Hubei Province, the second part analyzed the actual situation of the recent series of reform to the basic wages of civil servant, using the reform of car purchase Office in×city, Hubei Province as the IRS case.Meanwhile, the paper combined the methods of questionnaire survey with quantitative analysis, made a statistic analysis and comparison on the demands, payment status, pay satisfaction degree, current payment incentives mechanism, and etc. Accordingly, it summed up the main problems about civil servants' payment incentive mechanism facing the National Tax departments of Hubei Province: (1) the overall increase degree is slow;(2) the payment of professional and technical staff is much low than that of external ones. (3) The week supervision to the work performance, and have not enough scientific performance appraisal. (4) The single methods for incentives cause the incentive effect to decrease.Based on the results of the survey, the third part discussed the principles and specific measures on how to improve the civil servants' payment incentives mechanism in the National Tax departments of Hubei. It put forward four principles which should be obeyed when designing the payment incentives mechanism: (1) the principle of comparison and balance mechanism; (2) the principle of decentralization; (3) team incentive principle (4) the principle of performance-oriented work.On this premise, the authors of the paper suggested to establish the four payment incentive methods correspondingly: (1) to carry out the reasonable performance wages system. (2) To establish the wages system for professional and technical positions. (3) To norms "On the first table superior" system, and to increase "On the first table excellent" efforts. (4) To implement the "flexible benefits system" for civil servants.