Study On Motivation And Assessment In Human Resource Management Of Grassroots Tax System

As a national economic management institution,tax authorities are in the front line of tax law enforcement.They shoulder the important responsibility of "striving for wealth for the country and enforcing the law for the people",and have made important contributions to the sustained,healthy and stable development of our economy.In 2018,we ushered in a national institutional reform-"consolidation of national and local taxes",which is a historical event enough to be recorded in the history.For the tax system,it is also a historical opportunity for the great change of human resources management:mode.In the process of reform,the characteristics of organization management are gradually developing towards the direction of specialization of management mode,informatization of management process and maximization of management benefit.This requires the staff of tax department to constantly improve their comprehensive ability while completing their own work so as to adapt to the increasingly complex and highly professional work.How to maximize the motivation and learning initiative of personnel management,promote the vitality of talent,improve work efficiency,and get rid of the traditional bureaucratic administrative management mode is the subject before the human resources management of tax departments in the new era.How to get out of the quagmire of stereotyped thinking needs to rely on the moderm human resources management mode that keeps pace with the times,further improve the human resources incentive and evaluation system of the grass-roots tax system,so that tax cadres can play a good role in the tax function,which is an important issue we are facing at present.At present,the current situation of incentive and assessment of human resource management in tax system can be summarized as follows:Firstly,the concept of equality of self-rational thinking has not been formally determined,everyone will have different feelings about the management measures of the unit,and the inner activities of the same person in different time periods and different environments will also affect their different feelings.Secondly,incentives need to be improved.At present,the incentive mechanism of grass-roots tax departments is mainly based on spiritual incentives,which will be largely offset by rigid management methods.As a vertical imanagement system,the tax system has poor mobility inside and outside employees,limited employment options and rising space,which leads to limited incentive effect.Third,"Matthew effect"is relatively obvious.Honorary evaluation of grass-roots tax system staff is one of the important measures to encourage them to work harder.In practical work,tlhere are inevitably some unfair phenomena which hinder the situation in the selection of actual recommended candidates at all levels.Once a person has been identified as the main body of outstanding awards or honors,most of the realization factors of these incentive opportunities will fall on him in the future,which will lead to the accumulation and expansion of various honors,for"over-packaging"and further strengthen the sense of unfair access of other people.Fourth,performance appraisal methods are relatively weak.Due to the lack of unified and standardized job description and the failure to establish a scientific internal performance appraisal system,the assessment standards formulated by tax authorties at all levels are different.In the absence of an effective evaluation index system and targeted evaluation criteria for tax officials of different positions and levels,local governments generally pay more attention to the evaluation from higher authorities,while ignoring the fact-based assessment of the daily openness of tax system leaders.In the actual evaluation process,qualitative evaluation is always around,and quantitative evaluation is not paid enough attention,which easily leads to the inaccuracy and inequity of the final evaluation results.In the process of using the actual evaluation results,there is often no comprchehensive consideration of personal interests and evaluation results.In addition,the implementation of incentive measures does not reflect the dif'ferences in abilities between leaders and employees or between leaders and employees.Honours and training opportunities are still mainly based on unilaterally designated outstanding personnel.Fifth,the construction of tax environment is insufficient.The duty of the staff of the grass-roots tax system is to complete the tax task on the first line and check and manage the tax situation of enterprises.Most of the resources and energy are devoted to tax source management,tax audit,tax and other business work,and the enthusiasm of participating in tax culture is not very active.It leads to the lack of tax culture among tax officials,which affects tax workers'recognition of their career and career achievements.With the transformation of government departments to service-oriented government,the importance of government departments at all levels,including tax authorities,in strengthening human resources management.of the system has gradually emerged.Some useful explorations have been made in practical work,but the concrete combination of theory and practice has not yet been implemented.Based on the practical background and the basic principles of human resources management,this paper aims to study the construction of incentive and evaluation system of grass-roots taxation departments in human resources work in China.Through the analysis and empirical method,from phenomenon to essence,from concrete to abstract,from part to whole,the model is to discover problems,analyze problems and solve problems.In order to put forward corresponding policy recommendations.