Research On The Quality Improvement Of Civil Servant Education And Training In The Local Tax System Of Xishuangbanna Dai Autonomous Prefecture

Together with the further development of tax collection reformation,tax informationization construction obtains rapid progress and tax work methods and thinking confront many problems.Since tax environment has increasingly higher importance in tax collection work,it is necessary to innovate the reformation.Along with the advent of post-replacement of business tax with value-added tax,local tax department enters into the new stage of deepening “deregulation and service optimization” reformation.Tax administration transforms from previous prior approval to subsequent processing and afterwards management enhancement.Under the big data of golden tax three-phase project,the growing refinement of management techniques such as regulation norms,tax payer service norms,tax risks,tax credit,tax audit and performance evaluation brings about “competence panic” and non-adaptability sense for local tax department officials who are already accustomed to traditional working mode.As a consequence,it is urgent for local tax department officials to transform concepts,improve skills,positively adapt to new normal,and keep up with the pace of tax system reformation.This requires the effective,constant,normative and improve education and training as the guarantee.As an important department responsible for organizing local financial revenues,the local tax system in Dai Autonomous Prefecture of Xishuangbanna sticks to talent tax concept and regards tax basic knowledge as the main training line.With the great focus on the improvement of cadre performance capacity in local tax cadre training work,the department makes further explorations on the improvement of cadre team quality.However,located in southwestern frontier of Yunnan Province,Xishuangbanna falls behind other prefectures in the dimension of education and cultural level.The low education degree and severe population aging phenomenon and shortage of “versatile” talents make the whole team lack initiative and energy and turn passive and indolent.All of these become the obstacles to the advancement of local tax career.At the same time,the highly centralized training system centering around coercive planning and administration techniques limits the quality and effects of education training work to some extent.Under such circumstances,optimizing and adjusting education training work and training a firm,competent and competent political official team is in particular emergent and significant.Taking the in-service cadre training system of local property system in Dai Autonomous Prefecture of Xishuangbanna during recent five years as the research subject,this thesis adopts literature review,questionnaire,in-depth interview and comparative analysis methods and new public management,human capital and ultra-Y basic theories to conduct the systematic analysis on the improvement of education training and corresponding problems and causes.Throughout the comparative study on advanced experience at home and abroad,this thesis puts forward pertinent and strategic countermeasures and explores cadre education training work mode proper for local tax system in Dai Autonomous Prefecture of Xishuangbanna.