Investigation Of Current Occupational Mobility Of Civil Servants In The Grassroots Taxation Department And Influential Elements

Along with the development of our economy and society,the allocation of human resource has shifted from the planned system to the market system,career choices have become more diverse and free,and channels for career mobility have also become more open.In recent years,occupational mobility has become one of the indicators that continuously optimize the allocation of labor resources and gradually becomes a relatively common phenomenon in China's labor market.Compared with the increase in occupational mobility rate in the society,the occupational mobility of grassroots civil servants has maintained relatively stable over the past decade or so.According to the Statistical Communique on the Development of Human Resources and Social Security in 2016,as of the end of 2016,there were 7.19 million civil servants nationwide.90% of civil servants in China are civil servants at the basic level,and out of those,60% working at the county level.For civil servants in the basic tax system,their occupational mobility is basically confined to the vertical flow within the taxation system,and there are very few cases where the grassroots taxation department has flowed to other external departments or outside the civil service system.The report of the 19 th National Congress pointed out to comprehensively deepen reforms and continuously promote modernization of national governance system and capacity.As an important part of the governance body,scientific and effective management of grassroots civil servants to promote rational flow,is essential to strengthen the establishment of grass-roots civil working force,to improve the efficiency of resource allocation and governance capabilities.Binchuan National Taxation Bureau of Yunnan Province is affiliated to the State Taxation Bureau.It is a fourth-level organization under the State Administration of Taxation.Vertical management is carried out by authorities in the areas of organization,formation,funding,and promotion.For a long time,due to a variety of factors such as bureaucratic management,it has restricted servants to be almost inflexible.In order to effectively break this predicament,in 2014,Binchuan National Taxation Bureau began to implement a new model-exchange of duty between the national tax officials and local officials.It was the first time in Yunnan Province's national taxation system.It can be said that it is a beneficial and innovative try in the management mechanism.Therefore,taking the model as an example to study the occupational mobility of grassroots tax civil servants is very representative.This article believes that the status of the career flow within the taxation grassroots level is caused by multiple factors.The situation has its profound cultural constraints,but more resulted from institutional mechanisms,social environment and individual choices.This paper takes Binchuan County National Taxation Bureau as an example through literature research,questionnaire survey and so on,case study and other research methods,referred to its influential elements current status of occupational mobility as the theme,suggests that the solution to the current problems existing in the career flow within tax civil servant,should base on the establishment of relevant laws and regulations,constant improvement of the flow management mechanism,and promotion of orderly flow of civil servants.At the same time,through fostering appropriate professional attitudes and entire training of the process,it will break through the barriers to restricting mobility,and optimize the allocation of human resources,and improve the government's service capabilities.