Research On The Incentive Issues Of Labor Dispatch Personnel In Grassroots Tax Authoritie

With continuous reforms in tax administration and the increasing refinement of duties,there is a growing demand for workforce in grassroots tax authorities;however,due to the restriction of available positions,employment of dispatch labor has been adopted to meet the manpower demand.Dispatch labor employment is a temporary,supplementary and auxiliary employment mode,in which the employer pays a lump-sum fee to the labor dispatching agency for the right to use and manage the laborers without directly employing them.Taxation is considered a more complex business with fast-changing policies and high learning difficulties compared to other departments,which implies stronger regulation and punishment exertion due to the high risk of law enforcement and anti-corruption.Furthermore,because of intense competition for excellent dispatch labor in taxation authorities,problems have arisen,such as low job satisfaction,weak motivation,and high personnel mobility,which put the employer at a disadvantage and make it urgent to address the incentive issues regarding dispatch labor in order to improve employment effectiveness and quality.This article takes the current incentive measures for dispatch labor employees at the Taxation Bureau in S District,J City as the research starting point.Based on existing research on dispatch labor management and motivation from both domestic and foreign scholars,combined with dual-factor theory,achievement needs theory and Porter-Lawler comprehensive incentive model,the article introduces the composition and incentive status and characteristics of dispatch labor personnel in the Taxation Bureau of S District.Through the design of questionnaires and semi-structured interviews,the article investigates and analyzes the problems in the current incentive status of dispatch labor personnel in the Taxation Bureau of S District,summarizing five aspects,namely,salary treatment,job promotion,personal growth,assessment indicators,and organizational sense of belonging,and analyzing the causes of these problems.Finally,the article proposes countermeasures and suggestions for dispatch labor personnel incentives based on the analysis of the problems and causes discussed earlier,such as building a scientific salary system,constructing a multi-level career system,strengthening talent training,optimizing assessment systems,and emphasizing spiritual incentives.By studying the incentive issues of dispatch labor personnel in the Taxation Bureau of S District,the article summarizes incentive strategies that provide inspiration for the use of dispatch labor personnel in the entire taxation system,and the government’s encouragement of dispatch labor personnel in various departments..