Research On The Current Situation And Optimization Countermeasures Of Civil Servant Training In The Grass-roots Tax System Under The Background Of The Reform Of The Collection And Management Syste

With the gradual advancement of China's modern economic development,the general public's awareness of paying taxes in accordance with the law is generally improved,and the work of tax collection has gradually penetrated into all aspects of social life.Big to multinational corporation international tax treaty and tax breaks to enjoy range,small to citizens' personal income tax preferential additional independent declaration,the tax authority for society to provide public services is becoming more and more complexity,more and more deep,therefore,strengthen the tax system of civil servants at the grass-roots level training to the comprehensive quality of civil servants in the tax system and post competency is very important.The collection and administration system reform of the special period of Grass-roots Tax System Civil Servants of training and study,to improve the tax system of civil servants at the grass-roots level comprehensive quality,to improve the efficiency of tax collection and administration,to improve organizational income quality,to improve management level of the tax law enforcement,is conducive to better provide service for the taxpayer.It is of far-reaching practical significance to the construction of grass-roots tax departments,the quality training of cadres and the healthy development of tax revenue.Meanwhile,it will also provide important reference and experience for the economic management and service transformation of the Chinese government.This paper starts from the core concept of the training between civil servants with civil servants of the tax system,takes learning organization theory as the main theoretical basis,carefully summarizes the training status quo of tax system civil servants in G district in different periods through comparative analysis method,in-depth interview method and questionnaire survey method,carefully analyzes the training problems under the background of the reform of the collection and management system,deeply analyzes the causes of the problems,according to the practice of “five factors of the learning organization theory” put forward five optimizing countermeasures to promote development by training,and provide strong talent support and human resources guarantee for the implementation of the key work of the grass-roots tax system during the "14th Five-Year" period,and the realization of tax modernization and tax governance modernization.