Case Studieschengdu Jinjianglocal Taxincentivesforcivil Servants

Establishing and perfecting incentive mechanism of civil servant is effective in improving the qualities of civil servants and enhancing the efficiencies of our governments. With the reform and opening up to the outside world and constant deepening of socialist market economy, some problems begin to appear in the current incentive mechanism. These years, in order to continually enhance the vitality of cadres, local tax departments gradually introduce a reform of the personnel system which is aimed at competition for positions. It is also in accord with the demands of deepening the reform of the personnel system set by the central and provincial committees. Meanwhile, the disadvantages of current incentive mechanism have not been effectively come over, which could restrict the development of the local tax system. Especially, after the regulation of subsidies, there appear some new circumstances and problems in incentive mechanism. In accordance with the fact of local tax system, the governments have established scientific and effective incentive mechanisms. It has important actual significance for simulating cadres’ fervor and vitality and promoting sustainable development of local tax system. Based on the reality, the author studies the civil servant incentive mechanism of local tax system on Jinjiang district in Chengdu.Based on the specific conditions and relevant content, this paper studies the incentive mechanism in Jinjiang Local Tax Bureau with the Two Factor Theory and comparison analysis method. From the existing incentive mechanism, this study points out the weaks, analyses the particular reasons and proposes improving measures. This article is made up of six chapters.The first chapter is preface. It mainly gives a brief introduction of local tax system and present policies in Chengdu, expounds summarization on civil servant incentive mechanism both at home and abroad and puts forward three incentive theories which would be used in this article.The second chapter Case description. It mainly introduces the basic situation, principal incentive institution, operational mechanism and effects of Jinjiang Local Tax BurThe third chapter Analysis of health factors Chengdu Jinjiang Local Taxation incentives in the civil service. Encourage the use of two-factor theory to analyze the Jinjiang District Local Taxation Bureau and the impact of the current demand for health factors, but also raised the problems currently.The fourth chapter Chengdu Jinjiang District Local Taxation Bureau of Civil incentives motivating factor analysis. Encourage the use of two-factor theory to analyze the Jinjiang District Local Taxation Bureau and the impact on the current demand for incentives, but also raised the problems currently.The fifth chapter Comparative analysis of the relevant units of the civil service incentives. Sichuan Provincial Local Taxation authorities respectively, Chengdu Jinjiang IRS, Chengdu Shuangliu county propaganda department conducted a longitudinal, transverse comparative analysis, reference, identify gaps, analyze the reasons.The sixth chapter Reference and Inspiration. Based on the management system of local tax system, this paper puts forwards some suggestions to perfect the incentive mechanism with the reality.In the new era, establishing and perfecting local tax cadres’ incentive mechanism is an important topic. With the guidance of the Scientific Development, we should explore new ideas, patterns and ways and establish a scientific and reasonable system which is in accord with the reality of local tax system. We should concentrate people through noble taxation, incentive people through scientific management mechanism and influence people through great tax culture construction. It can make a local tax team which has high ideological consciousness, high efficiency and good service, hence pushing the sustainable development of local tax system.