| Tax is the main means of the source of national financial revenue.It plays an important role in maintaining national power,regulating market economy,participating in income distribution and supervising economic activities.In 2018,in order to reduce the collection and payment costs,straighten out the responsibility relationship,standardize tax management,optimize the business environment and promote government governance,the "national local tax merger" implemented a dual leadership management system dominated by the State Administration of Taxation and provincial governments.The purpose is to build an efficient and unified tax collection and management system through the comprehensive optimization and integration of institutions,personnel,functions and processes,so as to improve the executive power and efficiency of the government.The separation and integration of the tax system and the collision of regional culture,together with the intergenerational replacement of tax personnel,play a subtle role in the quality and efficiency of tax collection and management,and are more directly related to the implementation of tax policies and the development of local economy.The tax bureau of Hejiang county is located in a corner of southern Sichuan.The weakness of the county economy directly reduces the space for material incentives.The deposition of tax cases in the early years differentiated various demands,forcing the evolution of incentive mechanism to show a more realistic function with the in-depth promotion of tax governance.Under the background of the merger of national and local tax institutions,this paper sets target items from the six incentive dimensions of environment,reward and punishment,promotion,performance,system and emotion,and issues a questionnaire survey to 150 tax cadres in the county,so as to analyze the actual effectiveness of the current incentive measures and summarize the empirical research results.Through the investigation,it is found that the common problems in the system,such as seniority,low efficiency,perfunctory prevarication and performance distortion,are mainly caused by the narrow promotion channel,the dislocation of overall response,the reduction of salary level and the broad evaluation system.In order to deal with the above problems,this paper studies the analysis framework based on Porter Lawler’s comprehensive incentive model,and refers to the research status and development trend of incentive mechanism at home and abroad,and puts forward the following countermeasures and suggestions: first,integrate a variety of incentive methods and build a scientific and reasonable post rank parallel system;Second,straighten out the post responsibilities of institutions and promote the work mode with project management as the core;Third,optimize and adjust the business process and enrich the carrier and function of positive and negative incentives;Fourth,focus on differentiated incentive needs and refine the guidance and effectiveness of the assessment system.Finally,the individual effort,performance improvement and incentive satisfaction are organically related to improve the ideological concept,cultural concept and code of conduct of tax cadres,comply with the development of the times and solve the current problems. |
