Research On The Incentive Issues And Optimization Of Civil Servants In The X District Taxation Bureau Of Qingdao City After The Merger Of National And Local Taxation Agencie

In 2018,national and local taxes at and below the provincial level were merged successively.Although the State Tax and Local Taxation Bureau was originally one company,in the more than 20 years from its separation in 1994 to its re-combination in2018,the two sides have undergone major changes in terms of remuneration,policy implementation,work content,cultural environment,and many reform problems need to be solved urgently.At present,the tax system has initially completed the goal of consolidation,but as a tax system with a million tax iron troops,there are still many problems in personnel management,such as overstaffing,turnover between the old and the new,reward and punishment standards,etc.These problems seriously affect the enthusiasm and efficiency of tax officials,and are not conducive to the long-term development of the tax cause.Due to the different tax systems in different parts of the country,the State Administration of Taxation can only put forward the general guiding principles and guidelines for the incentive of civil servants in the tax system.The local tax systems at all levels also need to formulate incentive policies according to local conditions to better mobilize the enthusiasm,initiative and creativity of civil servants.Therefore,it is of great practical significance to study the incentive situation of civil servants in the tax system,especially in the grass-roots tax system.This paper takes the civil servants of Qingdao X District Tax Bureau as the research object.First,through the literature research method,it studies the domestic and foreign civil servant incentive theory and the domestic civil servant incentive related policies and systems.Based on the equity theory,the demand level theory and the transformational incentive theory,it studies the current situation of the civil servant incentive of Qingdao X District Tax Bureau.Secondly,the questionnaire survey was carried out on the civil servants of Qingdao X District Tax Bureau in six aspects of salary,job selection,rank promotion,performance assessment,education and training,and humanistic care,and the data collected from the questionnaire were sorted and analyzed.Finally,combining the case analysis method,this paper discusses the problems existing in the existing incentive mechanism of Qingdao X District Tax Bureau,analyzes the deep causes of the problems,and puts forward scientific and reasonable optimization countermeasures.According to the research in this paper,the outstanding problem of the civil servant incentive of Qingdao X District Tax Bureau is the low degree of satisfaction in job selection,promotion,performance evaluation,education and training.The problems existing in the incentive mechanism of Qingdao X District Taxation Bureau mainly reflect that the promotion channels are not smooth,the middle-level leaders have serious faults,the performance management does not match the actual work,the training incentive function is unbalanced,and a few young cadres have a "lying down" mentality.These problems are not only caused by the historical formation of the original national tax and local tax,but also by the merger of the national tax and local tax institutions,and are closely related to the imperfect incentive mechanism and the inadequate implementation of incentive policies.According to the problems found and the causes analyzed,this paper proposes to improve the incentive mechanism of civil servants in the tax system of Qingdao X District by optimizing the career development mechanism,improving the performance management system,mobilizing the spiritual incentive effect,and strengthening the training of young cadres,so as to maximize the enthusiasm of tax officials to start businesses.