The Explore On Competency Model Of Control Personnel Of Tax Risk

Since the implementation of the tax-sharing system reform in 1994,China has established a collection and management system of two sets of state tax and local tax authorities.However,compared with the requirements of economic and social development,China's tax collection and management system is still not clear enough,the law enforcement is not unified,the environment is not optimized,and so on.These problems,must be reformed and improved.At the end of 2015,the General Office of the CPC Central Committee and the General Office of the State Council issued the "Deepening the Reform Plan of the State Taxation and Local Tax Collection and Management System",in which the strengthening of post-incident management is an important part,and the work of tax risk control will play an increasingly important role in the future.It is found that the research on the competency model has always been a hot spot in the field of human resource management.In recent years,it has been widely studied in the administrative organs and institutions.However,take the tax risk control personnel as the object of study to build its competency model and applied to the study is very small.As the key work of the tax risk control positions staff will face a more important responsibility,on the one hand with the simplification of decentralization and other reforms continue to deepen,is bound to cause pre-check to reduce the audit,so that things after the regulatory task is increasing,On the other hand,the introduction of the follow-up regulatory rules lag,for the reform of the transition period has brought greater risk of law enforcement.With the current tax reform and management,the contradiction between the number of taxpayers and the number of tax management people is increasing and the risk of tax is increasing.To improve the competency of relevant tax officers and the quality of tax law enforcement through the construction of tax risk control personnel competency model is becoming the urgent problem to be solvedThis paper constructs the competency model of tax risk management and control staff through behavior incident interview,questionnaire survey and expert assessment.combined with the current specific content of the tax risk control personnel,we selected the air control director of each district of J city to carry out the interview and made a detailed interview record.We have detailed analysis and collation of the interview report,form a basic quality list of tax risk control personnel competency and then prepared a questionnaire based on this.SPSS22.0 and MPLUS7.0 software were used to test the reliability and validity of the questionnaire.Finally,the three dimensions of job quality competency,professional competence and team co-operation were used to build the tax risk control personnel model.The innovation of this research is mainly embodied in the innovation of the research object.In view of the tax authorities in the process of reform and development of the reform and management of new forms of tax risk management staff as the object of study,the construction of competency model is discussed with the mature competency theory.The research has strong theoretical and practical significance for the study of rich competence and the promotion of tax risk control.