A Study On The Incentive For Civil Servants In Grass-roots National Tax Department

National tax departments in counties are directly responsible for the taxcollection,management and services for taxpayers. As the development of themarket economy and the promotion of informationization and specialization in taxmanagement, it is urgent to build the cadre team of a high quality team with vigorand vitality. However, for the absence of an efficient incentive mechanism and notgiving sufficient thought to the fact of the aging change and comparatively lowqualities, most of the civil servants could not reach their own personal value ontheir positions, which greatly impairs their initiative and creativity in daily work.The problem has greatly prevented the grass-roots national tax departments fromimproving their work both in efficiency and quality. Under present administrationsystem, how to establish an efficient incentive mechanism to exert their personalpotential in maximum and improve work performance is a question that is worth tobe fully discussed in human resource management of tax departments.From the work character and needs character of the civil servants in thegrass-roots national tax departments, the thesis tries to analyze the problems inpresent incentive mechanism and the reason for them through questionnaires bytaking L national tax bureau as an example and adopting Maslow’s hierarchy ofneeds theory,assumption about human nature,equity theory and related incentivetheory. Through the analysis in the thesis, it is believed that the followingproblems exist in the incentive mechanism of L national tax bureau: unreasonableconstitution of crew, the lack of promotion, the immature evaluation system, theunreasonable salary structure, the insufficiency in professional study and training,the indifference in the participation of administration and the weakening on spiritincentive.For the questions above，the thesis puts forward the corresponding incentivemeasures according to Maslow’s theory. The measures fully take the principle ofpeople-oriented, fairness, moderacy into consideration, as well as the status quo ofL national tax bureau and the needs of civil servants. They lay equal importance onstandard and incentive, organization incentive and self incentive. It is believed thatL national tax bureau should increase the subsidy and salary to meet the civilservants’ material needs and provide vocational training and security for them. Itshould also accord more emotional incentive to meet their need for social contactand establish a better environment to give them more respect. Finally, it shouldbroaden the ways of self-improvement for them. After the civil servant’sbiological, safety and emotional needs are basically satisfied, the need for respectand self-fulfillment should be highlighted.The thesis distinguishes itself by adopting questionnaires to examine the present incentive mechanism of civil servants and putting forward new idea on theperfection and implementation of the incentive mechanism.