Study On Vocatioanal Ability Of Grass-roots Civil Servants In China's Taxation System

The 19 th CPC National Congress has put forward the guideline that China shall unswervingly strengthen Party discipline in a comprehensive way and continue to enhance the Party's governing capacity and art of leadership.The governing capacity combines such eight abilities as in learning,political leadership,reform and innovation,scientific development,governing by law,mass work,strict implementation and discovery,which have presented new requirements for the management capability of the government.As the executor of government functions,it is essential for civil servants to enhance their vocational abilities.With a research method combining both empirical study and normative analysis,this paper has made some discussions and analysis into the vocational abilities of civil servants in grass-roots state administration of taxation.In this study,the paper has introduced such theories as career management,human capital,competency and Marxist cadre capacity building.With the vocational abilities of civil servants in grass-roots state administration of taxation as the focus of argument,this paper also defined such concepts of ability,vocational ability,civil servants' ability,civil service vocational ability and the vocational abilities of civil servants in grass-roots state administration of taxation.By studying the status quo of civil servants' vocational abilities in Mouding County State Administration of Taxation,the author has analyzed the reasons for deficiency in grass-roots civil service in the state administration system of taxation,which fall into such four aspects as philosophy,policy,institution and mechanism.Finally,by comparison between the experiences of developing civil service vocational abilities home and abroad,this paper proposes such four dimensions of standards for civil service vocational abilities as core competence,professional ability,level ability and basic ability.In addition,considering the fact that civil servants in tax departments fall into five categories such as public administration,tax service,tax collection and administration assessment,tax inspection and information technology,the author has put forward some suggestions for enhancing these five categories of abilities in three aspects of institution,organizational management mechanism and individual.