Study On Job Burnout Of Staff In Z Taxation Administration During The Organizational Reform Of Collection And Management

Taxation is the main form of fiscal revenue in China.Tax authorities accept the dual leadership of central government and local government.As a result,tax departments and local government departments operate in a relatively independent mode,which reflects the different working forms of tax department personnel and other government personnel.Staff of tax authorities mostly at the grass roots level,larger scale daily job is busy,law enforcement risk is bigger.At the same time,the human resource management system is rigid,promotion channel is narrow,the problem such as salary system is not sound,the tax authority staff in such an environment prone to job burnout,easy to psychological imbalance,the result is often low work efficiency,frequent loss of talent,especially under the background of the system reform.On March 17th,2018,the first session of the thirteenth National People's Congress deliberated and approved the institutional reform plan of the state council.In accordance with the requirements of the plan,the state tax and local tax departments at and below the provincial level were merged to specifically undertake the duties of collecting and managing various tax and non-tax incomes in the regions under their jurisdiction.On July 20th,the provincial,municipal and county levels were all listed.And new tax and non-tax revenue collection and management departments were formally established.Based on the above reality,this paper firstly sorted out the research results of scholars in various fields on job burnout,and learned about the basic working situation and relevant status quo of job burnout from representative tax authorities.Through the combination of questionnaire survey and individual interview,the degree of job burnout of tax department personnel in Z district was evaluated from three dimensions of emotional exhaustion,dehumanization and low personal achievement.Through issuing questionnaires to all staff of Z district tax service,204 valid questionnaires were collected.Through SPSS21.0 software,descriptive statistical analysis,correlation analysis,regression analysis etc.were conducted.Finally,the conclusions were drawn as follows:1.The overall level of job burnout of tax authority staff in Z district is medium.Among the three dimensions,the low sense of achievement is particularly prominent,and they cannot find the meaning of their work.2.Tax personnel in Z district generally agree with the reform of tax collection and management system,but they have a high degree of agreement with the merger of national and local taxes.The main reason for their dissatisfaction with the reform is that they are busier after the merger and dissatisfied with the salary and promotion system.3.Differences in gender,age,position,income,work unit and spouse have certain influence on the three dimensions of job burnout.4.There is a correlation between the attitude to the reform and the three dimensions of job burnout,among which emotional exhaustion and depersonalization are negatively correlated,and low sense of achievement is positively correlated.The above correlation can be explained by regression equation.To prevent and reduce the tax authority at the grass-roots level staffs' job burnout degree,this paper argues from three aspects of system,Organizations and individuals.Especially the former two can work together to reduce job burnout level,the tax authority shall reflect concern,attaches great importance,the system should be the important gripper,make employees get a sense of accomplishment and get feeling,which to ease the job burnout and promote the development of individual and departmental efficiency.