The Research On Optimization Of Tax Service Incentive System Of Zhangpu's Tax Authority

This article is based on the Maslow's hierarchy of needs? Herzberg‘s Two Factors Theory and J.S.Adams Equity Theory,committed to researching how to complete the incentive system for tax service person.Taking Zhang Pu County State Taxation Bureau as field researching object,as well as the current implementation of tax service people incentive system,we see the basic situation about the Bureau,and make the profound analysis about its existing problem and reason.This article holds that there are some problems in the implementation of tax service incentive system at the grass-roots level,such as the imperfect promotion incentive system,the imbalance of positive and negative incentives,the inherent defects of material incentive and the imperfect incentive system of performance assessment.The reasons for these problems lie in their own unique environmental limitations,the grass-roots tax authorities lack strong motivation,the overall quality of the tax service cadres needs to be further improved,and the grass-roots tax authorities lack the effective internal supervision and incentive system.In view of the problems and reasons above,this article discusses the countermeasures and suggestions to improve the incentive system of tax service personnel of the tax authorities at the grass-roots level: Improving the effectiveness of guaranteeincentive;Creating a good organizational environment and cultivate a good tax culture.;Both the spiritual incentive system and the material incentive system;We should promote the improvement of training,incentive mechanism and supervision incentive mechanism,so as to make the incentive system more scientific and effective.;Setting up a clear performance appraisal index system for grass-roots tax authorities,and enhance the incentive effect of assessment results.