Research On The Training Of Civil Servants In Country-level Taxation Authorities

Taxation authorities are important economic administration organs which undertake the sacred task of “collecting wealth for the country,enforcing laws for the people”.The general quality of civil servants in the taxation system is the key to the strict implementation of the taxation policies and the success of taxation system.Deepening comprehensive reform in China in an orderly way will give huge momentum to social vitality and innovation.The publication and implementation of “the Overall Plan on Deepening Fiscal and Taxation System Reform” and “the Plan on Deepening Reform of Tax Administration and Collection System at National and Local Level” will not only further improve the taxation system and taxation administration and collection system,but also optimize the tax organizational system and human resource allocation.In particular,the strengthening of structural reform of the supply front will lead to the stabilization and sustainable increase of national tax revenue.In this context,staff of national taxation system is faced with higher requirements and greater challenges.This thesis consists of 7 chapters.The first chapter is the preface which specifies the study background and purpose,literature review,line of thinking,methodology and subjects,major innovation,focuses and so on.Major features in foreign civil servants training and current domestic research are also included.The second chapter elaborates concepts in civil servants training and relevant basic theories,including the definitions of civil servant,grass-root civil servant,civil servant training etc,as well as human capital theory,adult learning theory and learning organization theory.This chapter also systematically summarizes the role and features of the civil servants training in taxation system.The third chapter reviews the development of the civil servants training in China,and analyzes the current status and outcomes of training of civil servants in the taxation system.The fourth chapter reveals the current situation of grass-roots civil servants training,problems and analyzes the reasons behind by using tool of questionnaire and taking Xintai National Taxation Bureau as an example.The fifth chapter introduces advanced foreign experience and practices in training.The sixth chapter raises advises on improving the level and outcomes of grass-roots civil servants training.The seventh chapter presents the fruits of this study,points out the shortcomings in the research and future direction of study.This thesis takes the civil servants training of Xintai National Taxation Bureau as an example to explore the effective measures and practices in the training of grass-roots civil servants of taxation system on the basis of reviewing the current situation of domestic civil servants training.It also gives advises on improving the training of grass-roots civil servants in taxation system by analyzing current problems and drawing on the experience of the training of foreign civil servants in taxation system.