Research On Salary Changes After The Merger Of State Administration For Taxation And Local Taxation Bureau And Their Influences On Tax Cadres

In July 1994,China’s fiscal management system formally implemented the tax-sharing system,forming two completely different management systems which are State Administration for Taxation and Local Taxation Bureau.They acted differently in tax collection,personnel management,and cadre allocation.The "tax-sharing system" played an important role at that time,promoted the speed of China’s economic development and increased the efficiency of central finance in raising funds.However,with the high-speed development of China’s economy nowadays,the "tax-sharing system" of State Administration for Taxation and Local Taxation Bureau has gradually restricted China’s economic development.For this reason,Wang Yong,a representative of the State Council,gave an explanation of the State Council’s institutional reform plan to the first meeting of the 13 th National People’s Congress.The reform of State Administration for Taxation and Local Taxation Bureau thereafter has been officially launched and the taxation agencies merge from central city to town,the main responsibilities,internal institutions and staffing allocations of all bureaus have been sattled.So far,the reform of tax institutions has come to an end across the country.The artical takes the tax bureau of City F as the research object,uses Maslow’s hierarchy theory of needs,Motivation-Hygiene Theory,and Equity Theory as the guidance,adopts the literature-data method,case-analysis method,and questionnaire method to research the difference of salary level before and after merging,then analyses the impact to the cadres.Firstly,this article introduces the general situation of the tax bureau of City F,compares the salary and benefits of the tax bureau of City F,and analyses the problems of salary system in the tax bureau of City F before and after the merging of State Administration for Taxation and Local Taxation Bureau.The salary incentive system do not work well,the performance evaluation system do not use well and the digital personnel system is formalistic.Secondly,there are three reasons of those problems,the payment does not match the workload,narrow promotion channels in the tax bureau,and weak self-motivation.In view of the above problems,the article list five countermeasure and advice.Improving the total amount of civil service salary,establishing reasonable salary level,implementing overtime payment and compensatory time off system,enhancing the utilization rate of performance evaluation system,and broaden the promotion channels of the tax cadres.These advices are close to reality,provide certain reference value and practical significance for the preliminary exploration of the salary incentive system in the future.This article also has some shortcomings.Firstly,due to limited ability and energy,only the tax bureau of City F is selected as the research object.It may not be comprehensive in reflecting the current status and future progress of local tax authorities,and the coverage of the paper may be influenced.Secondly,the literature research materials are not sufficient and the coverage is not wide.Thirdly,the timeliness of some selected data may be hysteretic.