Study On The Incentive Factors Of Young Cadres In The Grassroots Tax System Of L City

Taxes are the economic basis on which the machinery of government operates.As an important part of China’s fiscal revenue,tax plays an irreplaceable role in regulating resource allocation,serving economic development and ensuring and serving people’s livelihood.It is the basis for ensuring national political harmony and stability,healthy development of economic activities and people’s happiness and stability.The tax system undertakes the sacred mission of "collecting money for the country and collecting taxes for the people".It is an important department to serve the country and the people and ensure the healthy development of economy and society.Since the merger of state and local tax agencies in 2018,young cadres,mainly born in the 1980 s and 1990 s,have gradually emerged in the new tax system.They will be the core force in the tax system in the next two decades.As the direct implementer of achieving the tax objectives,the grass-roots tax system is facing the pressure of taxpayers.For grass-roots cadres,as the main force of the grass-roots tax system,it is even a huge challenge.They lack experience,do not know their position,are at a loss in a complex environment,and are prone to burnout.Therefore,how to stimulate their internal potential and improve their job identity is particularly important.This paper takes the incentive factors of young cadres in the grass-roots tax system of L City,Shandong Province as the theme,combines the previous research results with the traditional incentive theory,summarizes and sorts out the incentive factors needed in this study,and adds some industry-related incentive factors to make it more targeted for young cadres in the tax system of L City.Firstly,this paper uses network survey and questionnaire survey to collect data and build a theoretical model of incentive factors.Then,based on the sample data,spss23.0 statistical software was used to conduct a comprehensive and in-depth empirical analysis on the incentive factors of young cadres in the tax system of L City.According to the empirical research results,the following conclusions can be drawn:First of all,there is a significant difference between the subjective judgment of the importance of various incentive factors in the tax system of L City and the actual satisfaction of young cadres.The top five motivators they consider most important are personal growth,job respect,job development,compensation system and welfare system.The five motivation factors with the lowest satisfaction were innovation support,job development,management system,spiritual motivation and participation in management.This indicates that the current tax system of L City has not yet met the incentive needs of young cadres.Second,there is a positive correlation between young tax cadres’ actual satisfaction with various incentive factors and the overall degree of motivation,which indicates that the leadership and management of the tax system can enhance the incentive effect by improving young cadres’ satisfaction with various incentive factors.Through the analysis of the above incentive factors and formulate the corresponding incentive measures,in order to help the young tax cadres,improve their job satisfaction.The research features and main innovations of this paper are as follows: in the past,there are few researches on the incentive factors of civil servants.In view of this,this paper has a real understanding of the psychological needs of young tax officials and their satisfaction with the current incentive factors through the field investigation and research of the tax system in L city.On this basis,the author designed a questionnaire on the impact of incentives on tax officials,and made a scientific analysis of the data obtained after the survey,which made the study of this paper more convincing.The strategic suggestions put forward by the questionnaire have a direct and important supporting role for the incentive factors of young cadres in the tax system.