On The Incentive Mechanism For Civil Servants Of Local Tax System In View Of Two-factor Theory

With the development of the time and the construction of service-oriented government,it becomes more and more necessary to improve the quality of civil servants and transform the government functions.As a member of the local tax system,we shoulder the glorious mission of"collecting taxes for the people and the country",directly face the taxpayers and the masses,and exercise the public power of collecting revenue.Since the individual quality and professional ability of them are significant to the whole tax system,proper incentive is absolutely necessary for them.Based on the two-factor theory,this paper sets the local taxation bureau of Q County in Shanxi Provence as a sample to analyze the characteristics of civil servants in current local tax system and elaborate on the incentive mechanism and modes for civil servants in local tax system.In order to be more realistic and targeted,we designed questionnaires about the issues of this research and disseminated widely in local tax bureau of Q County.The questionnaire covers all kinds of aspects such as salary,promotion,training,performance appraisal,etc.in health care and incentive factors.With the subtotal and synthetical analysis of survey data after interviews of civil servants in local tax bureau in Q County,it concludes that the problem of local tax system exists in two respects,which are health care factors and incentive factors.Based on a comprehensive understanding of the problems and the reality of local tax system,this paper establishes principles such as that the improvement of incentive optimization should be materially and spiritually,combining positive incentives with negative incentives,combining personal target with organizational target and that it should be long-term process,etc.Based on those principles and the two-factor theory,in order to improve the current incentive mechanism,I combined health care which contains two aspects such as building scientific salary welfare system and strengthening the system of negative incentive with incentive factors like optimizing the promotion system,establishing scientific and effective performance evaluation system,strengthening the training system and building positive tax culture.The innovation of this paper is that it mainly aims at civil servants in local tax system to expand the view of incentive mechanism and it applies the health care and motivation as the two factors into the study of incentive mechanism in local tax system of our country,displaying the otherness and pertinence of civil servants in local tax system typically,summarizing the problems existed in incentive mechanism of local tax system,and providing references for local tax system in our country to perfect the incentive mechanism.