The Study On The Incentive Mechanism Of County-level Tax Department Civil Servants Under The Background Of Institutional Reform

Tax revenue is a country in accordance with the laws and regulations,organize the important form of revenue,and the most basic security role in the national governance,revenue management is the national management system and management ability is an important content of modernization.In July 2018,the provincial level and provincial land tax merge the following countries,the institutional reform of the land tax in the process of the merger,the large number of personnel involved,the tax bureau has 34000 level and internal institutions at all levels has been revoked,involving more than 6000 county bureau,tax people involved more than 1 million people,22000 of the tax civil servants from at to deputy.Consolidated county because of tax civil servants working environment change,the increase of the job requirements and salary reduction,post rank promotion difficult factors,such as part of the civil servants in negative emotion,how to through effective incentive mechanism to mobilize the broad masses of the tax civil servants work enthusiasm,incentive civil servants bear as fully,to promote tax civil servants actively director-general,director,diligent,brave,become the tax authorities at the county level human resource management need to continuously explore to solve practical problems.Tax civil servants at the county level as tax collection and tax services the frontline staff,is the key to and the taxpayers "the last kilometer".Let the external conditions are relatively poor frontline staff could in the new organization,new jobs to achieve the orderly and efficient operation,the relationship between the development of the tax system,therefore,the tax incentive mechanism of civil servants at the county level in the new situation of the research has the necessity very much.Establish and improve the scientific and reasonable and effective for a long time the tax system of civil servant incentive mechanism,for promoting the modernization of tax management system and management ability is of great significance,based on the institutional reform after Q county tax bureau as a case study,through the way of questionnaire survey,micro letters about,analyzed the tax authorities at the county level civil servants after the institutional reform of the assessment,salary incentive,promotion incentives,training,incentive,care and honor incentives and other problems,further to explore the causes of problems,on the basis of the introduction of relevant theories,put forward the corresponding countermeasures and Suggestions.