| Cadre education and training plays an irreplaceable important role in national development and Party building.As an important national economic management and administrative law enforcement department,tax authorities shoulder the sacred mission of "Gather wealth for the country and collect taxes for the people".There are nearly 800,000 tax cadres in the national tax system.They are in close contact with the vast number of taxpayers and payer.The quality of tax cadres has become an important factor affecting the transformation of tax authorities’ functions and the improvement of the quality of management services.In order to promote the modernization of Taxation in the new era with high quality in the new era,we must optimize the training of taxation cadres in different levels and classifications,and strive to build a high-quality and professional taxation cadre team.Training,as a timely and efficient way to build a contingent of tax cadres,can improve the quality and ability of tax cadres in a relatively short period of time,enable the majority of tax cadres to update their knowledge in a timely manner,master effective tax business knowledge,and ensure the full play of the role of tax functions.So how effective is the training of tax cadres organized every year? How much has the ability of tax cadres improved by participating in training? Has the organizational performance of the tax authorities improved? How to further improve the training effect and better meet the needs and objectives of tax cadres?This paper mainly takes the training effect of C city tax system cadres as the research object.This paper combs the domestic and foreign literature on the training and training effect of tax cadres,and conducts a questionnaire survey on some tax cadres in the tax system of C City by using the method of social investigation.It concludes that tax cadres of different units,different ages and different job characteristics at the city and county levels have different evaluation on the influencing factors of the training effect,and lists the factors that have obvious differences in the evaluation.Factor variance analysis was used to test the significance of its influence.Through the analysis,it is concluded that there are several problems in the training of cadres in the tax system of C city: fewer times of individual needs analysis and investigation,general understanding of the organizational objectives andplans of the training for tax cadres,significant differences in comprehensive and practical evaluation of the training content,general teaching skills of training teachers,low quality of training courseware production,poor flexibility and diversity of teaching methods,etc.Finally,combining with the actual work and the situation of the questionnaire,the causes of the problem are analyzed,and the focus and direction of improving the training effect are found.Based on the analysis of the present situation and the results of the questionnaire,it is proposed that the training effect be further improved by doing a good job of demand analysis,formulating training plans rationally,refining training content,strengthening teachers,enriching training methods,optimizing training management,improving incentive mechanism and strengthening support for training. |