Reserch On The Incentive Mechanism Of Civil Servants In Basic Level Tax Departments

The tax department holds the occupation mission to collect wealth for the country and collect tax for the people.In the social background of internet era,with the implementation of the ’decentralization of services’ and tax fee or reduction policies,the tax departments are facing a more complex collection environment of tax.How to improve the efficiency of taxation,simplify the taxation process,and provide taxpayers with convenient and high-quality taxation services under the premise of protecting the national tax revenue and preventing the risk of tax law enforcement,poses severe challenges to tax authorities and civil servants.Therefore,tax office of basic level urgently need to improve the management efficiency of civil servants,stimulate vitality,cultivate high-quality tax talents adapted to the requirements of the current era and to provide talent and intelligence for the development of the new normal of taxation.This article takes the basic level tax office as the premise and basis,and takes the civil servants’ incentive mechanism as the research object.The purpose is to improve the quality of the civil servants’ incentives at tax office of basic level and make better use of the incentive mechanism in the management of civil servants.First of all,it defines the core concepts and theories of civil servants,civil servants at basic level tax office,incentives and incentive mechanisms,and explains the content and characteristics of the incentive mechanism for civil servants.Based on the incentive theory,it analyzes and studies the current status of the civil servants’ incentive mechanism at the basic level,analyzes the problems and deficiencies,and the various reasons that lead to these problems.In the course of the research,the tax office,for instance X district,is selected as an empirical analysis case to analyze its measures,effectiveness and deficiencies in daily civil servant incentives,combined with foreign practical experience in civil servant incentive mechanisms,in optimizing institutional systems,changing incentive concepts and based on the idea of enriching incentives,suggestions and countermeasures for improvement targeted and suitable for the status of basic level tax offices are put forward.