Research On The Construction Of Tax Talents Under The Wisdom Of Taxation

In 2021,the general office of the CPC Central Committee and the general office of the State Council issued the opinions on further deepening the reform of tax collection and management,and proposed to build a smart tax system with "high integration function,high security performance and high application efficiency".Smart tax construction requires that the ability of cadres to perform their duties in accordance with the law should be improved through the construction of talent team in the tax system,so as to realize the overall optimization and adjustment of tax collection and management organization construction,business process,personnel post responsibility and so on.How to cultivate a tax talent team with outstanding ability to "manage taxes by numbers" during the 14 th Five Year Plan period,implement the general requirements of the State Administration of Taxation to "lead the team and do a good job in taxation",and build a "smart tax" in 2025 is a new situation,new challenge and new problem faced by the talent team construction of grass-roots tax departments.Taking the construction of tax talent team under smart tax as the research object,this thesis studies the current situation of tax talent team construction of tax bureau of county a by using the methods of literature analysis,questionnaire and field interview.It is found that there are some problems in county a,such as insufficient understanding of smart tax thought,shortage of digital talents,difficult selection and promotion of talents,unscientific assessment indicators,weak guarantee of talent welfare and so on.Through digital governance theory,psychological contract theory and public service motivation theory,combined with the reality of a county tax bureau,this thesis puts forward the following suggestions: first,improve the smart tax cognition and hardware level;Second,optimize the structure of talent team.On the one hand,we should cultivate the backbone of intelligent tax talents,on the other hand,we should make scientific planning to achieve the matching of people and posts;Third,improve the talent selection and promotion mechanism,and improve the talent promotion and promotion mechanism from the two aspects of position and rank;Fourth,refine the intelligent performance evaluation mechanism and explore the performance mechanism conducive to the construction of talent team;Fifth,improve the welfare guarantee measures for talents,and promote the grass-roots tax departments to build a talent training reservoir by optimizing smart tax training,encouraging the improvement of personnel skills,strengthening the fund guarantee mechanism and improving care and exchange measures,so as to "retain talents" carefully.Through the above measures,we will implement the new requirements for the construction of tax talent team under the background of smart taxation,and improve the service ability and service ability of grass-roots tax departments through the construction of tax talent team,so as to give better play to the role of Taxation in benefiting the country and the people,so as to revitalize the tax power.