Research On The Incentive Of Grassroots Tax Cadres Under The Merger Of State And Local Tax Institutions

In March 2018,the State Council announced the eighth institutional reform plan since national reform and opening,aiming to reform the tax collection and administration system by merging the state and local tax institutionsat and below the provincial leveltoassume responsibilities including tax and non-tax revenue collection and management in the administrative region.As the first line of tax work and service,grassroots tax cadres withpsychological stability and work enthusiasmcan provide a powerful promotion to the whole process of reformation.However,most grassroots staff can receive only directions,warm talks,and psychological counseling when facing problem and depression,which are comfort enough but lack of motivation.The reformation now faced big challenges from the re-arrangement and motivation of the redundant staff especially the huge number of grassroots tax cadres.To develop a scientific and effective incentive mechanism is of great importance and emergency.By taking the Tax Bureau of A District of H as acase,this research deeply investigated and analyzed the incentive status of grass-roots tax cadres under the merger of state tax and local tax institutions.By designing questionnaire and analysis with Lickett scale,this thesis evaluated the incentive status since reformation with eight index including salary,promotion,training,performance,reward and punishment,emotional incentive,environmental incentive and overall satisfaction of incentive.The results revealeda poor incentive satisfaction among grassroots tax cadresin A District especially considering thatthe cumulative percentages of "very unsatisfactory" and "unsatisfactory" reached to 26.1% and overwhelmingly exceeded to that of "very satisfactory" and "very satisfied".By introduction of Porter-Lawler comprehensive incentive model to establish multi-correlations among individual effort,job performance,internal and external incentives,and satisfaction,this thesis concluded three mainly weaknesses of present incentive system: 1)imperfect performance evaluation,2)unreasonable salary and promotion mechanism,3)poor fairness.To overcome these problems,this thesis raised three suggestions based on survey feedback and theory model:1)creating a harmonious and fair incentive atmosphere,2)building a scientific and reasonable incentive mechanism framework,and 3)building a flexible and innovative incentive system.