A Study On The Improvement Of The Capacity Of The Grass-roots Civil Servants In Tax Department

Since the reform of China's civil service administrative system,a series of management systems have been gradually established from the top down,in 2002 in particular,the Ministry of Personnel issued the first Code of Conduct for State Civil Servants on the conduct of civil servants,which sets out different aspects and levels of requirements for civil servants' abilities.In fact,these competency requirements have contributed to some extent to the building of the civil service and to the continuous improvement of the capacity of the entire workforce.However,in the process of civil service management,there is always the problem of "difficult standards for capacity building,difficult evaluation of capacity realization and difficult promotion of capacity".As far as the national tax system is concerned,in the context of the new era,the State Administration of Taxation has made strategic arrangements to speed up the modernization of taxation,proposing the management goal of building a "knowledge-based,skill-based and innovative" tax civil service,so as to achieve the goal of having "criteria for job competencies,methods for evaluating competencies,systems for developing competencies,and bases for selection and appointment",which provides a policy basis and reform requirements for the continuous and effective upgrading of the capacity of the civil service.Tax authorities at all levels have conscientiously implemented the requirements of the General Administration,explored ways and means of strengthening the capacity-building of civil servants in the new era in the light of their own realities,learned lessons from bold practices,and continuously improved the level of capacity of civil servants at the grass-roots level of tax authorities.The paper provides an objective description of the elements of professional competence of the civil service at the grassroots level of the tax system from the basis of general competence theory,new public service theory and incentive theory,systematically combing through the elements of professional competence of the civil service at the grassroots level and their characteristics,and highlighting the elements of professional competence and characteristics of the civil service at the grassroots level of the tax system from the general commonality discussion,providing theoretical guidance and practical direction for the improvement of the competence of the civil service at the grassroots level of the tax system.The paper,by consulting literature,questionnaire survey,incident interview,comparative analysis and other methods,starts from the system,organization,incentive,organ culture construction and other aspects,field investigation of the civil service construction of Zhengzhou City District A Taxation Bureau in Henan Province in fourteen aspects of the current status of capacity building,such as political discernment,administration according to law,public service,investigation and research,learning and training,communication and coordination,innovation,emergency response,psychological adjustment,tax enforcement,risk prevention and control,collection management,tax service,economic foresight,etc.,and detailed analysis of the indicators of the capacity of civil servants in District A Taxation Bureau,summarized its capacity building such as comprehensive learning,administration according to law,incentive mechanism,tax service,innovation ability and other aspects of deficiencies,in-depth analysis of the main reasons of capacity difficulties,clearly pointed out the direction,goals and countermeasures of civil service construction in District A Taxation Bureau of Zhengzhou City.The thesis has theoretical guidance and practical significance for the new era tax system to speed up the process of tax reform,comprehensively improve the comprehensive quality of civil servants in the tax department,strengthen the consciousness of tax service,enhance the capacity of tax enforcement,and achieve tax modernization.