Research On Civil Servant Compensation Incentive In Tax System Of Arduous And Backcountry District

Compensation incentive has a vital bearing on human resources management and how correct it is poses a direct impact not just on the stability and working initiative of civil servants,but on the overall efficiency of management and fairness and justice of the work of public administrative departments.Civil servants stationed in remote and unfavorable areas work at the community level in a harsh natural environment and underdeveloped economy and culture.They are placed as the core and key to practice governmental functions who contribute immensely to safeguarding societal stability,regional economy and social health progress.Yet in the last few years,the stability and sustainable growth of civil servants who work in unfavorable areas at the community level are faced with greater challenge from regional disparities.In 1994,China introduced the fiscal institution featured by tax sharing management by setting up national and local tax bureaus in governments at the provincial level and the lower,where national tax bureaus operate at local governmental levels that stay under director jurisdiction of the Central Committee and local tax bureaus are the ones directly managed and controlled by provinces.In March of 2018,the Central Committee of the Communist Party of China made out in the document The Plan to Deepen the Party and National Institutional Reform that national and local tax bureaus will merge at the provincial level and the lower.The new tax organization is to be administered by both State Administration of Taxation and people’s governments at provincial(district,municipal)levels,with the former responsible for the better part of the administration.Compensation incentive is a crucial part of the work in human resources management for civil servants,playing an important role in managing civil servants.The study on compensation incentive within the taxation system against the backdrop of taxation bodies being restructured is of significant practical value.The paper is dedicated to exploring and discussing the ways to motivate the working initiatives of civil servants in the taxation system who work in remote and unfavorable areas while taxation institutions are being restructured,and to further concrete the civil service team stationed in those areas,in a view to achieve sustainable and healthy development of the civil service team.By drawing an in-depth study and analysis of compensation incentive status of the tax system in A prefecture which is classified as one of the typical remote and unfavorable areas,the paper unearths a host of issues remaining in the tax system in remote and unfavorable areas represented by low and unevenly allocated compensation,unreasonable compensation system structure,low satisfaction to compensation level and unappealing jobs.The paper makes an exploration for methods to improve compensation incentive systems for civil servants within the tax system who work in remote and unfavorable areas by considering the natural environment and special conditions borne by such areas.It also takes into account of the industry features of the tax system and learns from the advanced theories from abroad such as “strategic” compensation management,“broad band” compensation system structuring and “flexible benefit”.