Research On Job Satisfaction Of Grass-roots Tax Personnel Based On Two-factor Theory

Content:Taxation is an important government function.Tax personnel shoulder the responsibility of "collecting money for the country and collecting taxes for the people".In order to realize the tax function of the country and ensure fiscal revenue,grass-roots tax personnel play an important role in the operation of the entire tax system.With the reform of the tax collection and management system,in October 2018,the state and local tax departments merged.In this context,the level of job satisfaction of grass-roots taxpayers not only has a direct impact on the efficiency and attitude of grass-roots taxpayers,but also affects the evaluation of the image of the government by taxpayers.Based on Herzberg's two-factor theory,a questionnaire for measuring job satisfaction of grass-roots taxpayers in G District Tax Bureau was developed by using the single overall evaluation method and the total score method of work elements.Through questionnaires and in-depth interviews,this paper investigates the job satisfaction of grass-roots tax officers in G District Tax Bureau and makes data analysis.Using software SPSS24.0,the reliability and validity of the scale were 0.947 and 0.922,which showed that the scale could be accurately measured.The questionnaire data were analyzed and processed by ONE-way ANOVA.It is found that:(1)Under the specific background of institutional reform and the merger of national and local taxes,there are some differences between the structural elements of job satisfaction evaluation of grass-roots taxpayers in G District Tax Bureau of Shijiazhuang City,Hebei Province and relevant research at home and abroad.(2)The average score of job satisfaction of grass-roots tax officers in G District Tax Bureau is 3.85,which is basically satisfactory.Generally speaking,the order of job satisfaction from high to low is: development prospect > working relationship > working environment > personality and job matching > job return > Leadership and Management > job itself > salary.(3)In this study,demographic variables other than gender showed significant differences in job satisfaction.The main crux of job satisfaction of grass-roots taxpayers in G District Tax Bureau is that among the health care factors,the salary system,assessment system and insufficient personnel lead to unsatisfactory emotions.According to the New Civil Servants Law,different incentive means should be established for different status of taxpayers.Among the incentive factors,according to the two-factor theory,incentive factors will not lead to dissatisfaction and excitement.Low satisfaction of motivation factors will lead to insufficient motivation level and ultimately affect overall job satisfaction.In this study,there are no unsatisfactory incentive factors,but there are low satisfaction factors.In view of these low satisfaction factors,we put forward some countermeasures,such as opening up the selection,increasing promotion opportunities,designing a reasonable and fair system,establishing a rotation mechanism,and increasing job exchanges.