Research On The Optimal Allocation Of Human Resources In The Grassroots Tax Bureau

On March 13,2018,the institutional reform plan of the State Council was carried out,"merging the national tax and local tax institutions at and below the provincial level" as the carrier to reform the state tax and local tax collection and management system.The combination of state and local taxes has become an important link in promoting national governance system and national modernization.As the power source of the government's economic activities,tax authorities shoulder the mission of "gathering wealth for the country and collecting taxes for the people",which is the key to ensure the country's harmony and stability.As a window department directly connecting with taxpayers,the efficiency of administrative law enforcement of grassroots tax bureau is directly related to the implementation of national tax laws and policies,the sense of gain and satisfaction of taxpayers.However,in the early stage of reform,there are many difficulties.Due to the large number of employees in the national and local tax system and the different institutional settings,there is a big challenge for the personnel management of grassroots tax bureau.Yungang tax bureau was established on July 20,2018 in the context of regional division and institutional merger.It is a grassroots tax bureau formed by the merger of the original Nanjiao national and local tax and Kuangqu national and local tax.Compared with other grassroots tax bureaus,the human resource allocation management of Yungang tax bureau is more complex,so it is very representative.This paper starts with the study of the theory of human resource allocation and reviews the development and research results of the theory of human resource allocation at home and abroad,which lays a theoretical foundation for the research of human resource allocation of the grassroots tax bureau.Through the introduction of the present situation of human resource allocation in Yungang tax bureau,and using the method of questionnaire,this paper makes a systematic and comprehensive analysis of human resource allocation.This paper analyzes the problems and causes of human resourceallocation in Yungang tax bureau,and puts forward a series of optimization measures,including further introducing the advanced idea of human resource optimization allocation,upgrading the existing resources,establishing the optimization allocation model of human resources,optimizing the incentive assessment system,and expanding the comprehensive development and use of human resources.It is hoped that this paper can provide some reference for the human resource allocation work of the grassroots tax bureau,and has certain reference significance for the merger and adjustment of other government functional departments.