Study On The Spiritual Incentive Mechanism Of Civil Servants At Basic Level National Tax System

With the rapid development of China’s economy and the continuous advancement of the reform of "comprehensive reforms",the tax authorities have played more and more important role in economy.In recent years,the State Administration of Taxation has continuously explored and implemented innovative and institutional mental incentives for strengthening the construction of the taxation cadre according to the actual conditions of the taxation system.However,due to various factors,the tax civil servants at basic level have poor vitality and the cost of tax collection remains high.The existing mental incentive system has not yet been able to achieve effective improvement of this phenomenon.Therefore,in the realistic taxation management circumstance,how to effectively play the role of the spiritual incentive mechanism is a challenging study that China’s basic tax authorities are faced with.Taking the national taxation system in City B of Inner Mongolia as an example,the thesis investigates and analyzes the current state of satisfaction and dissatisfaction with the mental incentive mechanism in the national taxation system of City B.It reveals that in the current taxation system the existing promotion incentive is irrational,the performance assessment is not objective,the reward and punishment incentive is not perfect,the training incentive is not scientific,and the emotional incentive is not paid attention to.etc.Further analysis of reason is made from four aspects of management philosophy,administrative environment,management system,and management level.The thesis refers to the successful experience of the spiritual incentive mechanism of the United States,Japan,and Hong Kong,and is based on the fusion application of incentive theory.It proposes to improve the scientific and rational promotion incentive,improve the fair and effective assessment incentive,strengthen the two-way functions of reward and punishment incentive,and improve the matching of supply and demand.The training incentive and the optimization of the emotional stimulating incentive are included in the proposal to provide positive suggestions for the current basic tax cadre team construction,which aims at further boosting the morale of basic tax officials and improving the administrative efficiency of basic taxation systems.