| In March,2018,the 13 th National People’s Congress proposed to reform the collection and management system of national tax and local tax,which officially kicked off the institutional reform.By October 2018,the original national tax authorities and original local tax authorities in all provinces and levels of the country had been merged,and the tax system had started a new journey of reforming the collection and management system.After the merger of national tax and local tax,the grass-roots tax system has many problems in management methods,working methods,personnel placement,etc.The newly established tax bureau is faced with a series of inevitable objective realities,such as large number of people,few posts,and inability to place leadership positions.All these make many tax cadres lose hope and have negative emotions.Especially at the county level,in addition to the team leaders,many cadres’ lifelong career pursuit is the head of the individual stock room(positive stock level)or deputy head,and their promotion is slim after merger.Some young tax cadres with outstanding business ability and strong comprehensive ability are willing to resign or take part in the civil service selection examination to change their work.The reason is that there are many problems in the current incentive mechanism,which can not give full play to their due effectiveness.As a civil servant who has been employed in the tax system for six years,the author takes the tax bureau of Y County,which is his merged unit,as the research object,and makes an in-depth analysis of the incentive mechanism of civil servants in operation at this stage,analyzes its existing problems and puts forward suggestions for improvement.This paper takes Y County Taxation Bureau as the research object,deeply analyzes its current basic model of civil servant incentive mechanism,and then conducts further questionnaire investigation.The questionnaire survey mainly starts from three aspects: first,the basic situation analysis of civil servants in Y County Taxation Bureau;second,the investigation and research on the influencing factors of civil servants’ incentive in Y County Taxation Bureau;third,the satisfaction survey and analysis of civil servants’ incentive mechanism in Y County Taxation Bureau.Through data investigation and concrete analysis,it is concluded that there are three problems in the incentive mechanism of civil servants in Y County Taxation Bureau,such as poor incentive environment,poor incentive effect and limited incentive methods.The specific reasons of the problems are deeply analyzed,and some solutions are put forward to improve the incentive mechanism of civil servants in grass-roots tax system at different levels,such as incentive environment,incentive system and incentive methods. |
