An Empirical Study On The Construction Of The Professional Abilities Of Grassroots Civil Servants In Yuxi City Taxation Bureau

The Third Plenary Session of the 18 th CPC Central Committee put forward the overall goal of comprehensively deepening reforms."Insist on improving and developing the socialist system with Chinese characteristics and promoting the modernization of the national governance system and governance capacity," which puts new demands on the government's ability to govern.Taxation is the main source of national fiscal revenue,and plays an important foundational,supporting and indemnificatory role in national governance.As the vanguard and pacesetter for taxation work,grassroots tax cadres' professional abilities directly determine the quality and efficiency of the taxation work.It is an important part in the realization of taxation modernization,the strategy of “taxation enhancement via talents”,and further the realization of modernization of national governance capacity.In March 2018,the first session of the 13 th National People's Congress proposed the merger of the national and the local tax agencies for assuming the duties of taxation and non-tax revenue collection and management in the areas under its jurisdiction.This decision and arrangement put forward higher requirements on the tax collection and management work for tax authorities.It is becoming crucial to build a high-quality grassroots tax cadre team and accelerate the construction of grassroots civil servants' professional abilities.Based on the theory of incentives,iceberg model and human capital theory,this paper uses the literature analysis method to construct the measurement system for10 professional competence dimensions of grassroots tax cadres,assigns the weights of each index by Delphi method,and thereby conducts an empirical study on 10 grassroots civil servants of tax bureaus directly managed by the Taxation Bureau of Yuxi City.With the quantitative statistical analysis of questionnaire data using SPSS tools,it is found that the four aspects: necessary professional skills,physical and mental debugging ability,innovation ability,and emergency response ability of grassroots tax cadres urgently need to be improved.The professional abilities of people of different genders,ages,working years,job ranks,or job positions show significant differences in different aspects,while the professional abilities of people belonging to different tax systems before the reform,having different educational backgrounds,or having qualification certificates or not do not show a significant difference.The grounded theory analysis shows that the coefficients of influence of self-factors,institutional factors and organizational factors on the professional abilities of grassroots tax cadres are significant,which factors have a impact on the construction of their professional abilities.According to the analysis of the problems and the influence coefficients related to the professional abilities of the grassroots tax cadres,this paper provides countermeasures and suggestions on strengthening the construction of professional abilities of grassroots tax cadres from the following 5 aspects: strengthening self-development and management,perfecting an incentive mechanism for talents,improving the rational allocation mechanism of human resources,establishing a training mechanism based on competency,and improving the organizational security mechanism.