Research On The Development Of New Front-Line TAX Administrators

When the new front-line foreign tax administrators’average year of working experience has been getting down in recent years, it presents a challenge for the government about how to develop this young generation team to be better qualified for their job. The traditional training for tax administrators are focused on the policies, responsibilities and requirements. After training, most of the trainees struggle to transfer the learning to behavior change, and have to spend a lot of time to apply them to their real job in their ways. The task-based competency model is an effective way to solve this challenge. Firstly, experienced experts on the position are invited to help identify the critical tasks and competencies that are needed to perform the task, and then analyze the process of each critical task, figure out the training contents and the situation of each competency, and lastly design the training methods and evaluation tools. Building a task-based competency model and training system provide the government a set of the standards and process of accelerating the development of young foreign tax administrators at the front-line level. The article is divided into four parts of thesis discussed:first, elaborated the foreign-related tax, tax administrators, tax administrator system and other relevant theoretical knowledge; And then analyzes the basic foreign-related tax administrators in the face of foreign service requirements; Then by analyzing the basic foreign-related tax administrators business ability quality present situation, points out the main problems of foreign-related tax administrator training at the grass-roots level; Finally on the basis of above analysis to establish the basic foreign-related tax administrators ability cultivation system.