On Current Conditions And Countermeasures Of Grass-roots Tax Cadres' Psychological Pressure

With the speeding up of China's democratization process and the strengthening of citizens' sense of participation,the public develops increasingly higher demand on the government,and pays more and more attentions to civil servants who hold the public power.In front of double pressure from organization internally and from the public externally,civil servants are facing unprecedented psychological challenges.Tax cadres,as a part of civil servants,are under greater psychological pressure than ordinary civil servants.This is because there are excessive taxes and levies in Chinese history,which often causes people to live in dire poverty.Thus,in the Chinese historical course,it has not produced the social culture of being pride for paying tax.To date,the citizens' tax awareness is still very weak.In this case,for grass-roots tax cadres working at the frontline of tax collection relations,they are faced by great double pressure,internally and externally.When undertaking the sacred mission of "Collecting taxes for the country,for the people",they are required to carry out strict law enforcement,and also provide high-quality service for taxpayers in work.This is a serious test for tax cadres.If tax cadres can simultaneously complete tax law enforcement and tax service work,it would be of great significance in establishing harmonious tax collection and paying relations and promoting steady and rapid economic development in China.However,the psychological pressure status of grass-roots tax cadres directly determines the level of tax cadres' law enforcement and quality of service.Therefore,paying attention to psychological pressure status of grass-roots tax cadres and carrying out effective intervention are aspects that couldn't be ignored in the management of grass-roots tax authorities.Based on the people-oriented management theory and pressure-related theories,through methods of questionnaire and individual interview,the paper presents an investigation on the psychological pressure status of tax cadres in a County Office,SAT in Inner Mongolia Autonomous Region.After statistical analysis on the questionnaire results by statistical software SPSS,it was found that the tax cadres' pressure source included work pressure,interpersonal pressure,economic pressure,family pressure and social pressure,among which the work pressure,interpersonal pressure,economic pressure and family pressure were on the above average level,while the social pressure was relatively small.Tax cadres of different basic information have significant differences in perception of different pressure sources.Through individual interview result,it could be concluded that the tax cadres were faced by pressure sources like job burnout,interpersonal tensions,economic distress,high family pressure and social comparing.Based on the analysis on pressure sources faced by tax cadres,the paper presents in-depth analysis on the causes of tax cadres' pressure sources from the three perspectives of individual,organization&environment.On this basis,strategies were put forward to improve and alleviate the psychological pressures of grass-roots tax cadres.