Grass-roots Tax Personnel Quality Research

The grass-roots tax personnel are the specific executors representing the state exercising tax management and tax policy.As the main force of the tax system,their knowledge,ability and professional accomplishment directly affect the smooth progress of the tax organization,and the development of the development of tax revenue.Therefore,improving the quality of tax personnel at the grass-roots level is very important for improving the ability of tax service.In this paper,the quality of Grassroots Tax personnel in A County of Huizhou is taken as the research object.First of all,through the literature analysis,the quality of the tax personnel at the grass-roots level is reviewed at home and abroad,and the basic theories of incentive theory and the ice mountain model of personnel quality theory are summarized.Combined with the needs of grass-roots tax personnel,three levels of quality iceberg model including knowledge,ability and professionalism were established.Knowledge,including domestic civil service knowledge,accounting knowledge,legal knowledge,computer and information knowledge,tax honest knowledge and foreign language knowledge,ability,including public service,communication and coordination,learning ability and innovation ability,and professionalism,including professionalism,integrity,team awareness,and service.Consciousness and so on.Secondly,on the basis of the analysis of the basic situation of the basic tax personnel in the Huizhou land tax A County,on the basis of the analysis of the basic situation of the Huizhou land tax and tax personnel,the questionnaire survey method is used to grasp the first-hand information and analyze the problems of the quality of the local tax personnel in Huizhou,for example,tax collection knowledge,accounting knowledge,legal knowledge and plan.Computer knowledge and other knowledge update is not enough,communication and coordination capabilities and public service capabilities need to be strengthened,service awareness,dedication consciousness,and enterprising consciousness are not strong.Thirdly,it analyzes the reasons for the problems of the quality of tax personnel at the grass-roots level in A county.First,the internal management of the tax authorities at the grass-roots level needs to be strengthened;two,the responsibility of the grass-roots tax personnel should be strengthened,the spirit of dedication and the ability to pay tax services need to be strengthened;the three is that the civil service system needs to be further improved and the promotion opportunities for the grass-roots tax personnel are less.Finally,according to the reasons for the problems of the grass-roots tax personnel in the A County of Huizhou,the paper puts forward the countermeasures and suggestions for the quality construction of the grass-roots tax personnel,in order to improve the quality of the tax personnel at the grass-roots level and improve the level of tax service of the tax personnel.The specific countermeasures are: to establish and improve the internal management system of the tax authorities,to continuously improve the comprehensive ability and level of the grass-roots tax personnel;to renew the concept and to continuously improve their self capacity;to reform the promotion mechanism of civil servants in our country and to strengthen the institutionalized construction of the duty promotion and promotion of the tax officers at the grass-roots level.