The Research On Human Resource Integration In Grass-roots Tax System Under The Background Of Land Tax Merger

At present,it is a transitional period from the division of state and local taxes to the post-merger.The merged tax authorities have intertwined related interests such as power,financial rights,and personnel rights.They involve both national tax and land tax,as well as tax collection and charging.The integration of various complex matters in the block must be promoted at multiple levels of provinces,cities,counties,and townships.It is extremely special,complex,and urgent.How to optimize and integrate the original tax personnel,so that they can fully adapt to the new work generated by the new tax collection and management functions and obtain healthy development is a subject worthy of study.In this paper,W District tax bureau as a starting point,with the experience and practice of brother units as a reference,analyzes the current situation,summarizes the results,finds problems,and believes that there are still problems in the current integration of human resources of grass-roots tax authorities,such as unreasonable personnel placement,imperfect post setting,and imperfect supporting measures,resulting in the violation and breach of the psychological contract of tax personnel.Based on the full study of domestic and foreign research literature,this article uses literature analysis,questionnaire survey,comparative analysis and other methods to analyze the composition and psychological state of grass-roots tax cadres at the current stage.In the transition period,the importance of human resources integration and the problems and causes of current practices are used.The psychological contract theory is used as the main analysis tool,supplemented by the iceberg theory of change management and the two-factor theory,and the theory of human resources management and organizational change management.Integrating with the practical experience of the county(district)bureau,a tax contract reconstruction model of psychological contract in the organizational reform is proposed,and an in-depth study on the integration of human resources of the basic tax bureau.This article gives suggestions on how to solve the above problems from the aspects of institution and job setting,personnel arrangement,human resource structure,career planning and supporting systems.The main are as follows: Firstly,we must scientifically set up internal institutions and posts,combine the departments with similar or cross-functional functions of the two sides into one,improve the party's relevant institutions in the taxation institution,separate the party and government,and establish a relatively independent tax supervision and management department.Establish tax supervision bureaus at the provincial and municipal levels;Secondly,we must deeply understand the importance of the merger of state and local taxes,unify our thinking,focus on promoting the overall situation of the modernization of the tax governance system and governance capabilities,abandon selfishness,encourage cross-serving,and form a unified personnel arrangement pattern.Choose leaders who can recognize and promote the integration of national and local taxes,and arrange jobs based on the business expertise of each tax officer;Thirdly,establish a realistic,scientific and reasonable personnel advance and retreat mechanism,create a multi-level talent team training system,and do a good job in the management and control of training effects.Adjust the training process in a timely manner;Fourthly,strengthen communication with tax cadres,guide the career development planning of tax cadres and provide them with a way to achieve planning;Fifthly,establish and improve various supporting systems,including performance evaluation mechanisms,capable and capable Reward and punishment mechanism,differentiated compensation and benefits system and non-tax revenue collection mechanism,etc.This article starts with the micro-subject(W District Taxation Bureau),the research perspective is based on the cadre individual standard,and breaks through the traditional research focus on the institutional level research paradigm,in order to promote the reconstruction of the psychological contract of the grass-roots tax personnel after the combination of state and local taxes.It provides a reference for the integration of the reform personnel of the grassroots taxation system in the whole country.