Research On The Optimization Of Human Resource Allocation Of Basic Tax Departments In The New Era

Tax human resource allocation is a process of comprehensive management of tax cadres by means of human resource management tools to optimize the allocation of tax human resources and maximize the efficiency of tax collection and management.In March 2021,the general office of the Central Committee of the People’s Republic of China and the general office of the State Council issued the opinions on further deepening the reform of tax collection and management.China’s tax collection and management field is facing the third major change,which is generally "synthesis".With the promotion of personal income tax reform and the completion of the transfer of social insurance premiums and non tax income,the number of taxpayers and payers managed and served by the tax department will reach 1.3billion,and the number of taxpayers and payers will still grow rapidly during the 14 th Five Year Plan period.The contradiction between Limited tax collection and management resources and huge service management objects will become more and more prominent,It puts forward higher requirements for the tax department to continuously and deeply optimize the allocation of human resources.What kind of cadre team we build is related to what kind of track,how and to what extent the tax industry develops.To develop Tax Governance in the direction of digitization,intelligence and intelligence,and strive to build "smart tax",it is bound to force business process reconstruction and promote the optimization of institutional responsibilities and human resource allocation.However,due to the influence of history,reality,system,management,humanities and other factors,there are some problems in the grass-roots tax departments,such as the low efficiency of the organization and management system,the need to strengthen the matching degree of people and posts,the uneven quality of the grass-roots cadres,the low degree of organizational culture identity,the unreasonable performance appraisal,and the low enthusiasm of tax cadres.This paper adopts the theory of energy correspondence,isomorphism and heterogeneity and incentive strengthening in human resource allocation.After reading a large number of relevant literature on the optimization of human resource allocation of grass-roots tax civil servants in the tax system,this paper analyzes the current situation of human resource allocation of District D Tax Bureau by using the methods of literature research,case analysis,comparative analysis,interview and questionnaire,It is found that there are still many areas worthy of improvement,such as the matching degree of personnel and posts needs to be strengthened,the professionalism of the team needs to be improved,the lack of local effective demand for human resources,the contradiction between redundant personnel and personnel’s desire for promotion,and the imperfect incentive mechanism.Based on the advanced experience of human resource allocation of some representative tax departments at home and abroad,this paper puts forward some suggestions and measures for human resource optimization of grass-roots tax departments from the aspects of reorganizing human resources of grass-roots tax departments,harmoniously and stably allocating cadres,broadening the ways of human resource development and use,and creating a good environment conducive to the optimization of human resource allocation.With a view to ultimately achieving the optimal combination of people and work in the grass-roots tax departments,seeking the coordination and balance between tax cadres and tax cadres,tax cadres and work,tax cadres and internal departments,tax cadres and social environment,realizing the work goal of making the best of people’s strengths,matching talents and matching posts,and realizing "leading the team and doing tax well" To achieve the goal of improving the efficiency of tax administration.