| During deepening reformatory period,it is an impending mission that how to establish a high efficient and quality team for grassroots local tax bureau.At present,implement effect of incentives at grassroots local taxation authorities work poorly because of organization flattening,long boring reduplicative work,insufficient of reward and punishment and cultural default of local taxation,etc.How to mobilize working enthusiasm for grassroots tax service personnel and reduce low efficient phenomenon caused by weariness?It is meaningful to research governing tax by law and how to service all for taxpayer.The paper applies science of public administration and regard incentive mechanism of tax service personnel of Z county’s Local Tax Bureau as research object.In terms of incentive mechanism of evaluation of current situation which is implemented gradually and mental incentive mechanism which is perfected progressively at Z county’s Local Taxation Bureau from theory and author’s work experience,analyzing unsound performance evaluation mechanism and promotion motivated mechanism;positive and negative incentives which are discordant;inherent faultiness of material encourage.Then trying to find out the reasons for these problems from internal and external environment.So aiming at these problems,this paper put forward countermeasures to perfect incentives for tax service personnel of basic level tax authorities from four aspects as followed.First,it should adhere to the principle of effective incentives and ensure effectiveness of incentives.Next,it should pay more attention to the organization of cultural construction and create the fine organization environment for the operation of incentive mechanism.Then,it should improve training and promotion system.Forth,it should set up scientific incentives for basic units of tax authorities. |