The Training Optimization Under The Background Of Merger Of National Tax And Local Tax

In March 2018,CPC issued the Program for Deepening the Reform of the Party and National Institutions.It calls for the effective implementation of the spirit of the19 th National Congress of the Party,the full embodiment of the requirements of the development of socialism with Chinese characteristics in the new era.And the implementation of the reform of the Party and State Institutions as the primary task.Under this circumstance,the reform plan focuses on the important issue of the merger of state tax and Local Taxation institutions,and puts forward the important links in the reform,aiming at the merger of state tax and local taxation institutions at and below the provincial level.Furthermore,it puts forward a management plan under the dual leadership of the state and local governments,which provides a system guarantee for the construction of a more scientific,rational and efficient tax collection and management system.In order to deeply understand what role grass-roots tax departments should play in the merger of national and local tax institutions,to clarify the direction of training grass-roots tax departments and to promote the comprehensive deepening of the reform of national tax collection and management system,this paper will take a certain region as an example to study how to optimize the training of grass-roots tax departments under the background of the great reform.The research topic selected in this paper is a hot spot of insight.It needs to go deep into the grass-roots level and carry out multi-faceted learning and training according to different actual conditions in order to meet the challenges of the new era.This paper is divided into six parts.The first part mainly introduces the background and significance of this paper,analyzes the research status at home and abroad,puts forward the research ideas and methods,and points out the possible innovation and shortcomings;the second part mainly aims at the merger of national and local tax institutions.The concept of grass-roots tax department and tax department training is defined,and human capital theory,competency theory,training needs analysis theory is explained;the third part focuses on the analysis of the current situation of grass-roots tax department training under the background of the merger of national and local tax institutions,problems and reasons analysis;the fourth part is based on the questionnaire.This paper investigates and analyzes the training needs of grass-roots tax departments,and elaborates the key issues in detail;the fifth part refers to the experience and Enlightenment of foreign cities;the sixth part draws thecountermeasures and suggestions to optimize the training of grass-roots tax departments based on the previous study.According to the current research conclusion,there is still a long way to go for the relevant research on the training of grass-roots tax departments,and the problems need to be solved are more prominent.This paper is only based on the basic situation of a region to carry out research and analysis,for the understanding of the national institutional reform situation may not be deep enough,the conclusion is only in the Some suggestions for reference.