| In the process of developing the socialist market economy,taxation undertakes the functions of organizing fiscal revenue,adjusting the economy,and regulating social distribution.As an important department of the government’s economic management,the tax administration plays an extremely important role in the national economic life.As the backbone of the civil servants in the taxation administration and the main bearer of the tax payment service obligations at the grass-roots level,the level of work efficiency,work style and service quality of young tax cadres directly determines whether the taxation function in our country is fully realized and the taxpayer whether their interests are adequately protected.Under the background of comprehensively deepening the reform of the collection and management system and the merger of the state and local tax administrations,the increasing business volume,the compression of promotion space,and the panic of skills and other practical difficulties have increased the work pressure of young cadres,and the needs of all aspects cannot be met.The phenomenon of loss is becoming more and more obvious.The loss of young cadres will directly affect the stability of the cadre team,which in turn will affect the efficiency of tax authorities and the sound development of taxation.This paper takes the tax administration of City Z as a research example,and proposes research ideas on the basis of summing up relevant previous studies.It uses questionnaire surveys and semi-open interview methods to gain insights into the overall situation of the young cadres in the taxation administration of City Z,the current situation of the loss of young cadres and the resulting hazards.At the same time,based on the perspective of ERG theory,it analyzes the causes of the loss of young cadres in the taxation administration of City Z,including at the level of survival needs:low salary,unprotected personal rest time,and worrying about physical and mental conditions;at the level of mutual relations:the competition among peers is fierce,the relationship between superiors and subordinates needs to be straightened out,the internal division of labor is not clear,the buck-passing between departments and the recruitment,and the relationship between tax levy and payment need to be improved;at the level of growth needs:personal learning and training opportunities are scarce,internal job exchanges are difficult,positions and ranks promotion is blocked and the evaluation system is too one-sided.According to the conclusions obtained from the analysis,we try to actively explore the three core needs of survival,mutual relationship and growth and development,to alleviate the loss of cadres and its negative impact,and improve the current situation of the loss of young cadres in the tax administration,including improving basic working and living conditions:improve the salary and performance benefit system,rationally plan the vacation and examination system to balance work and life,and adhere to regular psychological guidance and health check-up system;creating a harmonious working environment:clarify the powers and responsibilities of the department,strengthen the positive communication between the two parties,adhere to the people-oriented management concept,etc.;establishing and improving the incentive and training channels for young cadres:establish a smooth cadre exchange and promotion system,improve the cadre assessment and evaluation mechanism,strengthen the internal job rotation practice mechanism,optimize the training system for young cadres.This paper takes the young cadres in the taxation administration of City Z as the main body,combines the knowledge and theory of public administration,and uses certain data analysis methods to study the loss of young cadres in the taxation administration of City Z,so as to enrich the research on the loss of civil servants in the vertical system.In addition,based on the ERG theory,corresponding practical and effective countermeasures are proposed to alleviate the current situation of the loss of young cadres in the tax administration,and it has important practical significance in stabilizing the cadre team,strengthening organizational cohesion,improving the quality and efficiency of taxation work,and ensuring the effective operation and healthy development of the taxation department. |