The Study On Civil Servants Motivation Mechanism Of Primary Tax System

The Decision on Deepening the Reform of Party and Government Institutions in2018 explicitly declared the integration of State tax bureau and Local Taxation at provincial and sub-provincial level,in order to optimize the system of tax affairs institution and integrate the human resources of tax affairs personnel.Some existing problems in the construction of tax affairs personnel may impede development of the governmental functions in the complex and profoundly changed situation nowadays.Here we investigate a typical example of deepening the reform of tax collection and management system in Y city of Henan province.Firstly,we collect information of the operation of grassroots units and the ideological status of grassroots cadres by questionnaires and in-depth interviews.Basing that,we analyze the construction of grassroots tax authorities' incentive mechanism under the new tax collection and management model and summarize the experience that can be replicated,promoted or learned in the construction of incentive mechanism and the problems and difficulties restricting the construction of grass-roots tax affairs personnel.Finally,in order to achieve the goal of tax modernization in 2020 proposed by the State Administration of Taxation(SAT),aiming at building grass-roots tax iron army,we provide systematic suggestions on the aspects of compensation reform,performance management,tax culture,career planning and education training targeting the problems and weaknesses of the current grassroots system incentive mechanism.Our research uses the Maslow's hierarchy of needs,the psychological contract theory and the motivation-hygiene theory to delve into construction of incentives in tax affairs which can provide practical references for formulation of management systems and policies and improvement management styles.