Study On The Construction Of Grassroots Cadres Of Z Municipal State Administration Of Taxation System

The taxation department,as an important administrative enforcement department,undertakes the organization of national tax revenue,the implementation of national tax policy,an important duty of social and economic development services.For tax career,most of the tax cadres are at the grassroots level,most of the task are at the grassroots level,and the majority of results reflected at the grassroots level.Only the grass-roots level is full of vitality,the tax work will be better implemented,and the basic,pillar and guaranteed role of the tax revenue will be brought into full play.As the key to success is the talent,the construction of tax cadres has become important for national tax system.Because a great majority of work of the tax system are concentrated at the grassroots,the building of grass-roots tax cadres has become a priority.With the full implement of "replacing business tax with value-added tax(VAT)" policy,and the reform of tax collection and management system,grass-roots tax department's workload increases,and tax cadres burden more and more.While the grass-roots tax department is also facing problems like cadres' aging,and gap,and low motivation.No matter to fulfill the functions of Taxation or the realization of the modernization of the tax,it is urgent to build a vibrant,dynamic and highly qualified grass-roots cadres.This paper focus on the characteristics of grassroots taxation department and needs of tax grassroots cadres,using empirical research methods,sets Z municipal state administration of taxation system as an example,and analyzes the current situation of Z municipal state administration of taxation system from aspects of the organizational structure,personnel structure and actual performance.Combined with the current construction measures of cadres,the paper also analyzes problems and causes.The author thinks that Z municipal state administration of taxation system mainly has the following problems: unreasonable personnel recruitment mechanism,inconsistent cadres' structure,weak ideological education and training guidance,unfair performance appraisal,narrow promotion channels,etc.On that basis,this paper uses the theory of strategic human resource management,Berg hertz's theory of the dual factors of incentive,Masno's theory of hierarchy of needs,and according to actual situation of Z municipal state administration of taxation system,upholds the "people-oriented" principle,and proposes countermeasures of grassroots cadres' construction from the aspects of the cadres' recruitment,cultivation,using and preservation,hoping to provide references to the construction work of grassroots cadres of the Z municipal state administration of taxation system.