Research On The Incentive Mechanism Of Grass-roots Tax Cadres Based Of Porter-Lawler Comprehensive Incentive Theory

The tax system at the provincial level and below the provincial level was combined into one in the reform of the tax system and below in 2018.After two years of challenges and running-in of different working environments,management ideas and management methods,the institutional preparation plan was reissued in 2020.The issuance of the new institutions indicates that the tax system will usher in new opportunities and The challenge.How to implement the development concept of "do a good job in party affairs,do a good job in taxation,and lead a good team" in the new reform period,and how to integrate the compensation,promotion,assessment,reward and punishment,training and other incentive mechanisms left over from the two sets of institutions have become the primary major problems faced by grass-roots tax bureaus,and also A big problem.Relying on the Porter-Lawler comprehensive incentive theory,this article starts from the basic knowledge of the comprehensive incentive theory,explains in detail the main content and outstanding characteristics of the incentive theory,and combines the relevant research of domestic and foreign scholars on the incentive theory,selects the grass-roots tax cadres of the grass-roots tax bureau of T County as the research object.According to the Porter-Lawler comprehensive incentive theory,this article takes the existing incentive measures implemented by the grass-roots tax bureau as the entry point.Combined with the survey data,it shows the reality of the poor transformation of grass-roots tax cadres in the dynamic process of "effort level →work performance → reward → satisfaction perception → effort",which is mainly reflected in many aspectsCombined with Porter-Lawler comprehensive incentive theory,this article puts forward the following optimisation suggestions for the incentive mechanism for grass-roots tax cadres: First,improve the degree of effort to the transformation of performance management,it is necessary to deepen job cognition and improve personal ability;Second,accelerate the transformation of performance management to obtain rewards,and pay attention to the assessment system and application The third is to improve the conversion from reward to satisfaction,and it is necessary to adjust the way to obtain reward;the fourth is to help the re-transformation of satisfaction to the level of effort,and to optimise the incentive means and atmosphere.Based on the optimisation suggestions put forward,we hope to provide feasible ideas for the improvement and implementation of the incentive mechanism of the grass-roots tax bureau.