The Dissimilation And Treatment Of Chinese Contemporary Tax Officials Behavior Under Perspective Of Bureaucracy

This first chapter outlines that the modern bureaucratic system and the basic theory of post-bureaucratic system. First it focuses on the rational bureaucratic system in the mechanisms of power, organizational structure, individual characteristics and other aspects of the superiority and universal nature, and points out its inherent contradictions will suppress people's enthusiasm and creative spirit, making people an adjunct to the bureaucratic system. Then from the self-serving nature of the starting assumption of rational economic man, the paper briefly introduces the framework of the theory of bureaucratic behavior, pointing out that the pursuit of maximizing the interests of the bureaucracy and bureaucratic organizations, the basic motivation of individuals, as well as the basic behavioral characteristics of bureaucratic organizations and individuals. Then it turns to the streets of the application of bureaucratic discretion and the control of an overview of the basic content of the theory of street-level bureaucrats. Finally, from a view of the new public management and new public services, it makes comments on the representation theory of post-bureaucratic point of view.ChapterⅡof the paper comprehensively analyses the basic impact of the bureaucratic system of the primary conducts of tax officials. First of all, from the perspectives of operating mechanism of power, decision-making to achieve mechanisms, information communication mechanisms and the bureaucratic system and the impact of grass-roots tax officials, it points out that tax authorities' characteristics of mechanism provide opportunities for the acts of alienation of the grass-roots tax officers. Secondly, from the perspectives of hierarchy of power and control, power and polarization configuration. closedness of form,the relative independence of the organization's functions and the diversity and ambiguity of organizational goals, it points out the bureaucratic system impact of on grass-roots tax officers and that the institutional features of the tax authorities reserve systemztic space for alienation conduct of members of the grass-roots tax system. Finally, from points of view of self-serving nature of bounded rationality, prejudice, personification and impersonification, it analyses the impact of bureaucratic system on the grass-root tax officers, and it points out that self-serving nature of the grass-roots tax officials conduct is the original power of alienation.This third chapter deeply analyses that the basic forms and causes of alienation of the grass-roots tax officials conducts. On a clear definition of alienation on the basis of behavior, first it describes nine basic form of alienation in each of the grass-roots tax collectors of contemporary acts, that is perfunctory type, mechanical type, sublate type, wait and see type, additional type, alternative style, to avoid type, barbaric-type and partial-type behavior, and it analysis these nine basic difference between the way of external and internal relations. Then from the interests level, institutional level and environmental dimensions of the contemporary analysis of the grass-roots tax officials conduct the basic causes of alienation, it points out that the alienation of current behavior of the grass-roots tax officials is the result of internal and external causes, driven by the tax officers due to their personal interests, and science lack of administrative and management systems are closely related, there is a tax administration system with Chinese characteristics, a product of environment.This fourth chapter briefly describes that the dangers of alienation of grass-roots tax officials conduct the lack of incentives for information distortion, such as the abusement of discretion prominent issues of alienation of conduct grass-roots governance in the tax base path, namely, unification of thinking, enhancement of quality; protection of interest, stimulation motivation; sound system, standardized behavior,cultural management, optimization of environment, adhere to incentive and control simultaneously, through a series of comprehensive management tools to achieve both the root causes of the good results.At the end of this article, it also points out that nomination and governance the conducts of members of China's grass-roots tax is a long and difficult systematic project.