Research On The Incentive Mechanism Of Local Taxation System Civil Servants Under The Perspective Of Service-oriented Government

Government functions transforming from "omnipotence oriented" to "service oriented" was first proposed at the third plenary session of the16th Communist Party of China Central Committee.The17th and18th National Congress of the CPC have separately set important deployment on the construction of "service oriented" government which has become China’s goal of administrative system reform. Jiangsu local-tax system took "tax source specialization reform" as a carrier and firmly grasped the trend of service-oriented local tax construction. The process of construction of service-oriented government is the process of the transformation of public servants’value and working patterns as well. Only when civil servants’value and working patterns transformed from government oriented to market and society oriented can the construction of service-oriented government make progress. But the transformation needs an inner drive safeguard mechanism, which is the incentive mechanism. In the local tax system, cultivating an official troop of high quality, strong ability and excellent style of work with service consciousness plays an important role in deepening tax specialization management and service oriented tax construction.Introduction elaborates the research background and the significance of selecting title, summarizes current research situation at home and abroad, analyzes the deficits in current research, and illustrates the research thoughts and approaches, data technology route and so on. At the end of the introduction, the possible innovation and deficits of this dissertation are mentioned.Chapter Two analyzes relevant incentive mechanism and gets enlightenment on the basis of defining concepts of service-oriented government and public servants’ incentive mechanism and elaborates the relationship between service-oriented government construction and public servants’ incentive mechanism.Chapter Three selects the Yancheng Local Taxation Bureau as the research object, analyzes the incentive needs of public servants in local tax system and the problems of current incentive mechanism in local tax system through the targeted survey.Chapter Four learns from the experience of public servants’ incentive mechanism in foreign developed countries as well as the action to motivate public servants through implementation of the competence level management system in Nantong local taxation bureau and digital performance appraisal system in Nanchang administration bureau,discusses how to stimulate the public servants’ initiative in local tax system,raise their service consciousness and promotes their abilities to speed up the construction of service-oriented local taxation.Countermeasures in Chapter Five put forward the theoretical framework and perfect measures suitable for public servants’ incentive mechanism of local tax system through the transformation of incentive concept, the principle of incentive mechanism, the improvement of incentive system, and the implementation of incentive means from the view of service-oriented government.Finally, in the conclusion part, a brief review of the main viewpoints in the paper and prospect of following research and practice are presented.