Research On Civil Servant Training In Grass-roots Taxation Departments

As an important department of economic management and administrative law enforcement of the country,the taxation authority bears an important duty of collecting wealth for the country and collecting taxes for the people,and it also shoulders a difficult historical mission in promoting economic and social development.In October 2018,as the reform of the national and local tax collection and management system was completed,China's tax industry stood at a new historical starting point.Since the 19 th National Congress of the Communist Party of China,the Party and the state have put forward many important propositions,such as deepening the reform of fiscal and taxation systems and improving the tax collection and management system,in order to better serve economic and social development.At the same time,transfer of non-tax income such associal Insurance Premiums,compensation fees for soil and water conservation,revenue from disposal of emission right were transfered to the tax authorities for collection.The changes of work content and management mode of tax collection all pose great challenges to the professional ability of the grass-roots tax officials.However,there are still some gaps between the quality of the current grass-roots tax officials and the needs of the party and the state.Therefore,how to carry out training better and improve training effectiveness to meet the needs of the work has become an urgent problem to be solved.This article is divided into five parts: introduction,definition of concepts and theoretical basis,the summary of training in Z county tax department,the problems existing in the training of Z tax bureau,finally,suggestions for countermeasures.In the introduction,the background and significance of the research,as well as related literature research at home and abroad are reviewed.In thepart of definition of concepts and theoretical basis,the main theoretical basis of the definition and reference of the training scope of grass-roots tax servants is introduced.In the third part,the composition of the civil servants of Z County Taxation Bureau is introduced,the main questions of the questionnaire are summarized in a chart.In the fourth part,the main problems existing is listed: backward training concepts,lack of strategic planning,unreasonable design of content and form,poor monitoring of the entire training process,and insufficient use of training results.The fifth part smoothes the training process of the grass-roots tax department,puts forward four main aspects:correct training concept,formulate training plan,meticulous project management,and improve the use of training results.The main research methods used in this paper are the following ones: literature analysis,questionnaire survey and individual interview.