Research On Incentive Issues Of Tax Officials At The Grassroots Level

After the merger of state tax and local tax agencies below the provincial level in2018,there are some problems in the integration due to the differences in the original way of doing things and working atmosphere between the two departments.How to improve the ability and level of Tax Governance and speed up the complete integration of the two sides is the fundamental measure to solve various contradictions and difficulties in the current tax work and the only way to promote the modernization of tax in the new era.For the sake of politics,it is better than people.Cadres are the decisive factor for the prosperity of the cause and the fundamental guarantee for the success of the cause.For the sustainable development of the tax system,it is necessary to set up a clear direction for the officials to start their own businesses,create a good environment for taking on practical work,establish an incentive mechanism of Combining Leniency with strictness,make rational use of measures such as personnel selection,assessment and evaluation,fault tolerance and error correction,so as to let the grass-roots tax cadres lay down their burdens and throw off their arms to work.By sticking to the combination of strict management and love,and paying equal attention to both encouragement and restriction,we will continue to encourage grass-roots tax cadres to take on their responsibilities,be efficient and honest,and inspire their enthusiasm for entrepreneurship.Grass roots tax organizations are the front line and main foothold of tax law enforcement,and also an important participant in promoting the tax modernization in the new era.According to the investigation in the early stage,most of the basic tax departments still owe a lot of money in motivating the cadres and staff.The result is that the low enthusiasm of the basic tax cadres affects the efficiency of the whole tax department,so it is very urgent to optimize and improve the incentive aspects of the basic tax system.Only in this way can we fully stimulate the tax cadres The work enthusiasm of the Ministry has constantly improved the level of tax work and the level of modernization.Based on the current incentive mechanism in the tax system,after reading a large number of relevant literature and literature about the incentive of tax officials at the grass-roots level in the tax system,combined with the actual situation of the incentive of Wanli District Taxation Bureau of Nanchang City,this paper analyzes the effectiveness and shortcomings of the incentive mechanism in the process of incentive,and draws lessons from the incentive mechanism of tax officials in the UnitedStates and Japan Pay incentive,performance management incentive,digital personnel incentive,humanistic care incentive and self-development incentive are studied.Literature research and questionnaire survey are used to fully understand the current situation of incentive,and the specific practices and effects of Nanchang Wanli District Taxation Bureau in the incentive of civil servants.It is found that there are still many areas worthy of improvement,such as the role of spiritual incentive Limited,narrow promotion path,lack of self motivation and material motivation affect the subjective initiative of civil servants in Wanli District of Nanchang city.There are many reasons to induce these problems.From the perspective of the grass-roots tax officials themselves,they have insufficient understanding of themselves,and they have insufficient incentive to themselves;from the perspective of the unit,they have not paid enough attention to the incentive problem,the relevant measures are difficult to be implemented,and the implementation of the incentive mechanism is not enough.After fully understanding the problems,it is suggested to optimize the incentive of civil servants in the grass-roots tax system from the aspects of improving the promotion incentive mechanism,strengthening the material incentive role,making good use of performance,and increasing the humanistic care.