Research On The Incentive Mechanism Of Tax Service Personnel In The Grassroots Tax Authorities

Advancing tax modernization and tax reform are the institutional guarantee for the smooth realization of the "first centenary" goal and the key content of comprehensively deepening reform.With the reform of "replacing the business tax with a value-added tax","improving regulation and services" and "reforming tax authorities",we have improved the business environment and built a harmonious tax collection and payment relationship,which has brought new challenges to tax authorities.On the one hand,with the development of economy,the progress of science and technology and the means of tax collection and management,the requirements for tax cadres are constantly improved.On the other hand,with the development of the society,the demand of tax cadres has become diversified.The match between demand and supply directly determines the degree of completion of work and people's enthusiasm.As a result,the original incentive mechanism of tax authorities can no longer meet the current needs,which needs to be constantly developed and improved.This paper mainly adopts literature analysis,comparative analysis,case analysis,questionnaire survey and inductive and summary method to conduct deeply research on the incentive mechanism of tax payment service personnel of grassroots tax authorities.First of all,the paper introduces the background information such as the laws and regulations of grassroots tax authorities tax payment service personnel's incentive mechanism and its implementation significance.Secondly taking the tax bureau of Arong Banner as research object,by means of questionnaire and discussion,the paper discusses the current situation of the incentive mechanism of the tax bureau of Arong Banner.It is found that the existing system of assessment and incentives of the bureau of Arong Banner is not scientific enough.Meanwhile,the promotion mechanism is stiff.Also,positive incentives and negative incentives is with a low degree of cooperation.What's more,the working environment to stimulate tax cadres' working enthusiasm is also deficient.There is no clear incentive related system and other problems as well.On the basis of investigation and analysis,the main reasons affecting the initiative and enthusiasm of tax payment service personnel in grassroots tax authorities are summarized,including the lag of relevant systems,the lack of a strong source of motivation,the weak foundation of culture and consciousness,and the lack of organization and management as well.Finally,according to the actual situation of tax authorities at the grass-roots level,the paper puts forward countermeasures to optimize and improve the incentive mechanism for grassroots tax authorities.