Research On Tax Cadre Training Based On Demand Oriented At Grass-roots Level A Case Study Of J District Taxation Bureau

Government officials belong to the important composition of human resource system.It is one of the ways to enhance service efficiency to strengthen the research on training education and summarize the experience and lessons of training system.Specifically,tax authorities shoulder the heavy responsibility of national tax collection and administration,and have an important impact on economic development and social stability.Therefore,in the context of the merger of national and local taxes,the issue of training tax cadres is studied.It is of great practical significance to improve the quality of tax cadres,improve the efficiency of tax service and reduce the cost of tax collection and management.This thesis consists of the following five parts.The first part is introduction.This paper introduces the background and significance of the research on the training of tax cadres at the grass-roots level in combination with the reality of the merger of national and local taxes,institutional reform and training regulations for civil servants,and on the basis of combing the literature at home and abroad,puts forward the ideas and methods for the research of this paper.As well as the innovation of the paper and shortcomings.The second part is related concepts and theoretical basis.This paper defines the basic concepts of tax cadres,cadre training and demand-oriented,and combs the basic theory of tax cadres' professional training with human capital theory,competency theory and training demand evaluation theory.The third part is J area tax cadre training implementation and investigation and analysis.This paper takes the tax bureau of area J as an example,on the basis of analyzing the implementation of tax cadres from two aspects: the basis of tax cadre training system and the current situation of tax cadre training in area J,through the combination of questionnaire survey and personal interview on the spot.A survey on the training needs of tax cadres has been carried out.The results show that there are three main training needs for tax cadres at the grass-roots level.The first is the need for special business training,including comprehensive study of tax laws and regulations.The tax collection and management processes are familiar with each other and the tax collection and management processes are familiar with each other;Second,the training needs of tax cadres for professional development Including the training demand of vertical development of position promotion,the training demand of multi-lateral development and the training demand of high-level talents' progressivegrowth;Third,the training needs of tax cadres,including training content innovation needs,training methods innovation needs and training evaluation innovation needs.The fourth part is the analysis of the problems existing in the training of tax cadres.Combined with the current situation and demand investigation of tax cadre training at the grass-roots level,the paper analyzes the training problems from four aspects: special business training,professional development training and effect improvement,and other related training issues.The results show that the training problems of tax cadres at the grass-roots level have diversified characteristics,which are mainly manifested in the unreasonable structure of teachers and the lack of professional ability;Training content design is unreasonable;training evaluation index system is not perfect;training tax cadres lack of knowledge reserve,insufficient study time,etc.;training management system is not perfect,etc.The fifth part is the basic tax department cadre training optimization policy suggestion.On the basis of proposing three basic principles of basic business training covering all kinds of taxes,whole flow,focusing on new policies,new requirements,and focusing on specialization and technology,the paper puts forward three basic principles: basic business training,full tax coverage,and centralized business training.Further put forward three aspects of tax cadres training optimization policy recommendations: first,strengthen tax law integration training,tax collection and management process and other basic business integration training and tax service supply integration training.To optimize the special business integration of tax cadres training system;Second,based on different career stages,comprehensive career development and career development cycle,The differentiation constructs the position promotion training system,the specialized multi-ability training system and the high-level talented person progressive growth training system;Third,improve the tax cadre training mechanism of training quality assurance from three aspects: innovative training content,innovative training content and innovative training evaluation mechanism.