Researches On Constructions Of Motivation Mechanisms In Human Resources Management Of National Tax Systems Of Yunnan Province

As a vital functional department of governmental public management,the national tax system of Yunnan Province undertakes important tasks of local tax policy implementation and tax law enforcement and shoulders significant missions of"gathering fortunes for the nation and collecting taxes for the people".In recent years,work difficulty in tax collection and management has been sharply increased,dually driven by rapid developments of socialist market economy and deep reforms of tax collection and management system.It requires us to be equipped with a well-experienced and highly-efficient contingent of national tax cadres in order to accomplish work of tax collection and management in high efficiency.However,some common problems,like low working enthusiasm,weak service awareness and poor professional dedication,exist at present among contingents of national tax cadres of Yunnan Province.How to effectively arouse working enthusiasm and creativity of national tax cadres of Yunnan Province,stimulate vitality of contingents of cadres,and improve work efficiency and level of national tax departments of Yunnan Province has turned into an important issue facing motivation mechanisms in human resources management of national tax systems of Yunnan Province.This article takes the national tax system of A city of Yunnan Province as an example and adopts literature research methods,empirical research methods and methods of comparative analysis to carry out researches.The author firstly defines basic concepts of human resources management and motivation mechanism;secondly states theoretical foundations of the article in three categories,namely,content theory,process theory and comprehensive theory;Thirdly the problems existing in the incentive mechanism including unreasonable salary incentive system,inconspicuous promotion effect,immature performance evaluation system,unfair reward and punishment,defective learning and training system,poor emotion motivation,etc.,analyzes causes of problems;and finally combines national tax working practice of A city to come up with countermeasures and suggestions to improve and perfect the motivation mechanism in human resources management of the national tax system of A city on the basis of beneficial experience learned from motivation mechanisms in human resources management of public sectors of developed countries and other regions of China.