Research On The Strategy For The Enhancement Of Law Enforcement Capabilities Of Front-line Taxation Staff Under The Background Of State Governance Modernization

Civil service capability building has always been a very important concern by the governments of various countries. For the past many years, there have been a lot of theoretical researches in respect of this aspect at home and abroad, but since the Chinese Government raised the requirement for “push the construction of state governance system and governance capability modernization”, civil service capability building has been widely concerned by the society and academic community again. In particular, the law enforcement capabilities of the front-line law enforcement staff of taxation authorities shall be further researched urgently because millions of front-line law enforcement staff are directly undertaking the task of explaining and implementing national taxation policies and their law enforcement capabilities are closely related to the quality and process of the propulsion of taxation modernization and state governance modernization construction.Based on previous literature reading, analysis and arrangement, according to his own working practicality and taking Y District Local Taxation Bureau for example, the author hereby conducts in-depth analysis on the situations, problems and reasons of the construction of law enforcement capabilities of front-line taxation staff by use of comparative analysis approach, literature research approach, questionnaire and case study approach, and raises suggestions for the capability enhancement strategy in six aspects pursuant to state governance modernization requirements and foreign advanced experiences.Researches indicate that state governance modernization requires front-line taxation staff must have firm political belief, the capability of accurately studying and determining economic situation, legal thinking and legal awareness, higher comprehensive learning capability as well as the law enforcement capability of expertly using modern IT and providing high-quality services. Due to the outstanding disadvantages of the existing taxation system, obsolete and complicated recruitment system, straggling talent development and training and imperfect competitive and incentive mechanism, the law enforcement capability construction level of present taxation authorities falls far short of the requirement of governance modernization, and front-line taxation staff also have lower professional quality,obsolete conception, shortage of service awareness and service capability, faint legal awareness, lower law-based taxation administration level, shortage of common governance thinking and weak comprehensive taxation administration capability. In order to meet the requirement for state governance modernization as quickly as possible, taxation authoritiesshall actively draw on the experiences of western developed countries, make perfect tax law system and taxation system, seriously work out and implement capability enhancement strategy, make great effort to establish top-grade talent recruitment mechanism, actively develop existing human resources and reinforce incentive and restraint so as to accumulate adequate human capital for pushing governance reform in taxation field and for realizing taxation modernization.