Research On The Incentive Mechanism Of Civil Servants In The National Tax System

In recent years,with China’s rapid development in economy and culture and quickly changing social environment,the Chinese government is facing greater challenges in its role in politics,economy,culture and so forth.In the course of social and economic development,taxation undertakes the duties of organizing financial revenue,controlling economy and regulating social distribution,in which the offices of State Administration of Taxation(SAT),especially the grass-roots ones,play an extremely important role,and also face new challenges as an institution directly affiliated to the State Council.On one hand,with the deepening of China’s fiscal and taxation reform,tax laws and regulations are gradually improved and approaches of tax collection and administration develop by leaps and bounds;on the other hand,the basic needs and the needs for self-realization of officers in the national tax system become diversified,and the contradictions between demand and supply become increasingly intensified,making the long-standing incentive mechanism of the grass-roots SAT offices facing new situations and challenges.Based on the above problems,in this article,the status quo of the incentive mechanism for the civil servants of Xundian County Office,State Administration of Taxation is analyzed and investigated through document analysis,questionnaire survey and statistical analysis on the theoretical basis of Herzberg’s two-factor theory,EGR theory and equity theory as well as the existing results of studies of other countries and by reference to the results of Chinese studies in this regard,which points out the main problems and influential factors of the current incentive mechanism for civil servants.In view of the civil servant incentive mechanism of the grass-roots SAT offices,suggestions and countermeasures are proposed to proactively strengthen their team building,improve the quality and efficiency of tax work and so forth in order to boost the tax practice in the new situation to a new level.This article comprises 6 parts,where the first part “Introduction” introduces the background and significance of the subject and the research methods,and conducts a literature review on Chinese and foreign studies;the second part introduces the concepts referred to in this article and the relevant inspiring theories and revelations;the third part analyzes the status quo of the incentive mechanism for the civil servants of Xundian County Office,State Administration of Taxation,and points out the main problems and the reasons;the fourth part lists examples of the construction of the incentive mechanism for civil servants in the tax systems of several provinces and cities,and summarizes excellent experience therefrom;the fifth part proposes suggestions and countermeasures to optimize the incentive mechanism for the civil servants of Xundian County Office,State Administration of Taxation;and the sixth part is the conclusion and expectations which summarize the research results of the article and things to be improved,in an effort to attract more attention and spark thinking and research.