A Research On Job Responsibilities Standards Of Public Servants

Establishing is the important mission raised by Plan of Deepening the Reform of Personnel Policy on Cadres (2010-2020). Including departments of the central vertical management institutions (state taxes) and departments of local government institutions (local taxes), the tax system in our country, consisting of millions of public servants, has its own specific industrial characteristics. With multiple identities as administrators, supervisors, law-executors and servers, the public servants in tax system also have particular job characteristics and functional features, performing their significant duties to gather wealth for the country and collect taxes for the people. To fit in the new economic situation and meet the new job demands, the institutions of tax system have conducted a series of adjustment since the tax allocation reform in 1994. Through more than ten years of exploring and operating, gradual institutional reform has guaranteed the realization of the basic goals of the new tax system, built the mutual monitoring mechanism among the collection and administration processes, further met the requirements of tax work, raised the level of tax service and received good effects. Take the 2008 institutional reform as an example. State Administration of Taxation has newly set up Large Enterprises Management Department, Inspect and Internal Audit Department, Tax Service Department and so on, and adjust functions of original departments. However, due to the lacking of unified job responsibilities standards, the disadvantages of previous position setting have come to the surface after the institutional reform. The problems include vague duties which cannot fully embody the efficiency principle, too much work link which interferes the improvement of efficiency, unreasonable design which leads to unsmooth processes, and incapable counterbalance which cannot break the monopoly on power. These problems have greatly restricted tax work from developing and meeting the job demands under new economic and political situation.Under such circumstances, establishing and perfecting the unified public servants job responsibilities standards is particularly important. On the basis of analyzing the past and present of tax system in China, using the successful cases in Shenzhen Municipal Public Security Bureau for reference, this article adopts advanced position competency model to construct a cross-diamond return flow model, which consists of the core module and peripheral modules and is in line with the actual work of the tax system, aiming at strengthen the scientificity, systematicness and feasibility of job responsibilities standards. The establishment of the job responsibilities standard model is the core of this article. The modeling path is as follows:firstly, by examining the job nature and tasks, as well as the actual job requirements and specific goals in tax system, a scientific, reasonable and systematic post architecture in tax system is built, that is scientific and accurate position setting and systematic and clear position classified management; secondly, on the basis of classified management, responsibility and authority are further specified, power balance is standardized, and the core module of the model is established; thirdly, based on the ranking system, the two peripheral modules, position assessment mechanism and position match-management mechanism, are set up; lastly, as the utilizing and validation of the model, taking Shenzhen Provincial Office of State Taxes as an example, six job descriptions, including large enterprises tax assessment, inspection execution, comprehensive investigation and so on, are provided in the article, and specific examples are put forward to support the feasibility.