Research On Human Resource Incentive Mechanism Of Grass-roots Tax Authorities

Under the background of the reform of the tax system and the consolidation of the tax system and the re-integration of the human resource allocation,the human resource incentive,as an important link in the human resource management,has aroused the great attention of the tax authorities at the grass-roots level.It is imperative and timely to optimize and perfect the incentive mechanism,so the research on how to effectively improve the incentive level of grass-roots tax authorities is also very important.In reeent years,the tax system has implemented a series of incentive measures for the construction of cadre ranks,and the results are outstanding.However,in the face of the new environment of institutional reform,the public,s expectations for tax services and the higher demands on tax cadres,the grass-roots tax bureau is restricted by various factors.The vitality and organizational cohesion of cadres have not been effectively mobilized,and the role of human resource management incentive mechanism has not been fully played after the reform of tax system.How to solve these problems is a challenging research faced by grass-roots tax authorities.On the basis of literatUre collection and comparative analysis of classical incentive theory and domestic and foreign existing research results,this paper uses the method of questionnaire survey to reveal that the realistic problems is existing in the incentive mechanism of the current grass-roots tax authorities,such as lack of material incentives,deviation in performance incentives,lack of development motivation and achievement motivation,relative inequity in material incentive,honorary incentive,achievement incentive,and so on.This paper analyzes the causes of the problems from three aspects:objective factors,subjective factors and incremental factors of institutional merger.At the same time,on the basis of learming from the advanced experience of incentive mechanism of tax departments in developed countries,combined with the practice of human resources management of the grass-roots tax authorities in our country,using the guidance of classical incentive theory,This paper puts forward some countermeasures,such as increasing the different material incentive,perfecting the performance incentive corresponding to the post responsibility,promoting the development incentive of the individual to realize the value,cultivating the intermal generation incentive,using the differential incentive method to improve the relative fairmess and so on.In order to provide positive suggestions for the human resource incentive of tax authorities at the grass-roots level,this paper analyzes the difference and combination of the incentive means according to the classification of human resources of the basic tax authorities at present.