Study On The Civil Servant Flow In Chinese Tax System

With the rapid development of social economy,people gradually realize the importance of talent flow.For administrative agencies,the reasonable mobility of civil servants has helped them achieve the metabolism of the civil service and increased the vitality of the civil service.In the special period of tax reform,the problems of civil service mobility in the tax system have become increasingly prominent and face many new problems.The author hopes to make a systematic analysis of the problems and obstacles of the current tax civil servants,and put forward reasonable opinions on the management of civil servants mobility in the reform of the organization.The introduction part of this paper introduces the purpose,significance,present situation of domestic and foreign research,the framework,research method of this paper and the innovation points of this paper,and then introduce the concept,type,characteristics and functions of civil service mobility briefly.The third chapter analyzes the organization structure of the G County Tax Bureau,the age,position,gender,and academic structure of the personnel through an empirical investigation,and combines the actual situation of the current civil service flow in the tax system.The four chapter is found that there are serious brain drain,slow internal mobility of civil servants,difficult to promote civil servants,and gender bias in civil servants' mobility in Chinese tax system.The reasons are analyzed from four aspects: bidirectional selection,mobility mechanism,material incentives and ideological constraints.Chapter five introduces the experience of civil service mobility in developed countries such as Japan,the United States and Germany from three aspects: inward,internal flow and outward.Chapter six,according to the National conditions of our country,puts forward the corresponding countermeasures and suggestions such as promoting the legal system of civil servants' mobility,increasing the way of civil servants' mobility in the tax system,improving the evaluation mechanism of tax civil servants,changing the promotion model of civil servants in the tax system,and breaking the shackles of ideas.The conclusion summarizes the main points of this article.