| The parallel system of positions and ranks aims to improve the incentive and guarantee mechanism for civil servants and exert the effect of incentives.For a long time,the promotion system based on the "single track system" of position is not conducive to stimulating the vitality of the cadre team to the greatest extent.The "Regulations on the Parallel Civil Servant Positions and Ranks" implemented in June2019 has further optimized the channels for rank promotion,which is of great significance for deepening the reform of civil servant classification and improving the incentive and guarantee mechanism for civil servants.After the reform of the national and local tax collection and management system in the W city tax system,there are fewer opportunities for cadres to be promoted.The overall team is too old and lacks vitality,and it is difficult to improve wages.This has led to a lack of self-identity,low service efficiency,and low-level departments.Talents and other phenomena,under this circumstance,the parallel system of civil servant positions and ranks has been implemented.This article will use Smith’s execution process model to study the implementation of the parallel system of duties and ranks in the taxation system of W City,discuss in depth the existing problems,analyze and explore the causes of the problems,and explore effective optimization suggestions.In addition to the introduction,the main body of this article includes six parts.The introduction mainly introduces the background and significance of this topic and a review of relevant domestic and foreign literature.At the same time,it introduces the methods used in this research,and also puts forward the deficiencies and innovations.The first part puts forward the related concepts and theories of positions and ranks,puts forward the four specific connotations of the Smith model,and demonstrates the applicability of Smith’s execution process model to the research on the parallel system implementation of duties and ranks in the taxation system of W City.The second part introduces the current status of the implementation of the parallel system of duties and ranks in the taxation system of W City from the four aspects of the Smith policy implementation model.The third part puts forward the problems existing in the implementation of the parallel system of duties and ranks in the taxation system of W city.The fourth part analyzes the cause of the problem based on the Smith policy implementation model.The fifth part mainly puts forward optimization suggestions for the reasons for the problems in the implementation of the parallel system of duties and ranks in the taxation system of W city.The conclusion of the sixth part summarizes the main points of this article. |