Research On The Incentive Mechanism For Cadres In The Grass-roots Taxation Department

In recent years,major political,economic,and social developments have greatly affected tax departments and tax cadres.With the continuous advancement of institutional reform and business integration,the duties of the tax department have been continuously expanded,and various contradictions and problems have become increasingly prominent.The grass-roots tax department is the forefront of taxation work,and is the direct executor of taxation policies.Contacting taxpayers face to face,the work is more complicated and the risks are greater.However,the lack of effective incentive mechanisms at the grass-roots taxation departments has greatly affected the subjective initiative of cadres.This article comprehensively uses literature research methods,empirical research methods,comparative analysis methods and other research methods,starting with the example of the M District Tax Bureau,and aims to build a scientific and effective incentive mechanism for grassroots tax cadres.Based on the elaboration of the basic concepts of incentives,grassroots civil servants,and civil servants' incentive mechanism,comprehensively using the dual motivation theory of incentive theory,humanity hypothesis theory,and human behavior,the problems in the incentive mechanism of the M District Tax Bureau are summarized.Based on the advanced experience of construction,it proposes countermeasures to improve the incentive mechanism for cadres at the grassroots taxation level.The tax bureau in Area M has realized the standardized operation of organizational performance and personal performance through the performance management information system and digital personnel system,but its incentive mechanism still has limited performance management assessment subjects,irrational assessment indicators,unclear rewards and penalties,and unclear guidance,Lagging incentives,lack of incentives for cultural construction,etc.This article abandons the traditional incentives to rely on policy-level issues such as salary and salary system reform,job promotion system reform,etc.,focusing on grassroots initiative,and starting from the four aspects of the assessment system,reward system,disciplinary system,and cultural construction,it proposes perfect suggestions to create age groups.Multi-level incentive system.On the one hand,improve the organizational performance and personal performance evaluation system,through the improvement of the evaluation process and the multiple use of evaluation results,lay a good foundation for the fair operation of the incentive mechanism.On the other hand,starting from improving the cadre reward and punishment mechanism,enriching cadre incentive methods,and strengthening the construction of incentive culture,distinguish the different levels of demand of differentgroups,enrich the content of reward and punishment,expand the incentive methods,create an incentive cultural environment,and improve the operation effect of the incentive mechanism,with targetedly play the role of the incentive mechanism of the grassroots tax department,stimulate the vitality of the grassroots tax department cadres,and improve the overall efficiency of the tax department.