The Research On Tax Staffs’ Incentive Mechanism Of The Fundamental Level Tax Authority

It has always been an important aspect in government reform to improve theincentive mechanism concerning civil services especially tax authorities at the primarylevel. In July2009, China’s State Taxation Administration established The Measures Forthe Administration of The Tax Services Agency（for trial）, which provides provisionsregarding of the corresponding incentive mechanism for human resources in the taxauthority. It notes that “cadre exchanges”, promotion, training, commending andrewarding should be provided to them as encouraging methods. In the same month, TheNational Tax System From2010to2012: The Work Plan For Tax Services was alsopublished to emphasize the importance of caring and supporting tax staff in order tostrengthen their sense of responsibility and mission.Fundamental level tax authority and other service staff are closely related to theconstruction of service-oriented government. The study of the incentive scheme will helpto achieve this goal, construct harmonious society and enhance the work motivation andpassion so that the fundamental tax agency can work in a functional manner. This essayfocuses on the researches to enhance the incentive mechanism regarding offundamental-level tax staff based on theories including Maslow’s theory (hierarchy ofNeeds pyramid), Vroom’s Expectancy Theory, Skinner’s Reinforcement Theory, Adams’sEquity Theory.This essay focuses on the researches to enhance the incentive mechanism regardingof fundamental-level tax staff based on theories including Maslow’s theory (hierarchy ofNeeds pyramid), Vroom’s Expectancy Theory, Skinner’s Reinforcement Theory, Adams’sEquity Theory. Based on the research, this report draws the result that there are severalproblems including defective evaluation scheme, flawed promotion scheme, imbalance ofpositive and negative motivations, and deficiency of material motivations and improperexecution of moral encouragement. These issues are caused by factors involving absenceof corresponding law, constrained economic development, lack of efficient motivationscheme, to-be-improved quality of tax staff and ineffective monitoring scheme. A fieldresearch has been carried out towards a local tax agency in county anhua, Hunan province.The raw data collected includes the general background of it and the status of how wellthe incentive scheme is established followed by a look-into analysis of some existingproblems and the causes of those problems.To solve the problems mentioned above, seven strategies and suggestions are proposed in the last section: firstly, keep the incentivescheme in a fair, timely, appropriate and discrepant manner; secondly, Create a goodenvironment for the effective operation of the motivation mechanism and attachimportance to the organizational culture construction; thirdly, reflect the importance ofboth positive and negative motivations to ensure it to be effective; fourthly, combine boththe material motivation mechanism and moral motivation mechanism; fifthly, improve thequality of the staff through training and promotion; sixthly, establish an motivationsupervision mechanism to guarantee the motivation mechanism to be implementeffectively; finally, clear up fundamental level tax authority performance evaluation indexsystem, to strengthen the evaluation results of the excitation function.