Research On Career Management Of Tax Cadres In The J City Under The Background Of National And Local Tax Reform

On July 1,1994,China officially carried out the tax-sharing fiscal management system,forming two collection and management systems that are not only different in tax and fee collection and management,but also establish their own systems in personnel allocation and cadre management.Then,on March 13,2018,the reform of state and local tax collection and management system was passed on the first session of the 13 th National People's Congress,and in June 2018,the merger and listing of State Tax Bureau and Local Tax Bureau in all provinces(autonomous regions,municipalities directly under the central government)and cities specifically designated in the state plan were realized.Finally,on July 20,2018,the listing of new tax institutions at the four levels of provinces,cities,counties and townships throughout the country was completed,which symbolizes the official opening of the reform of state and local tax collection and management system and the ending of the situation of “Two Systems of Leadership” and “Overlapping Functions” in state and local tax institutions for 24 years.In the meantime,in July 1994,the state tax and local tax were separate,and there were about 1 million staff members in the national tax system;and by July 2018,the number of the staff members in national tax system was still about 870,000,accounting for one tenth of the total number of civil servants.Thus,how to deal with the “Job Transfer” of cadres in the tax collection and management system has become the key issue and the main contradiction in the state and local tax institution reform.Now,the lack of career management of cadres in Jinzhou tax system cannot stimulate the internal motivation of cadres' participation in management and self-construction,fails to make full use of the talent resources in the organization,and hardly achieves the organic unity of organizational goals and personal goals.Actually,the good career management can break the current restriction of traditional personnel management system on cadre management,help cadres to improve career planning and development and realize personal value,and promote the improvement of organizational work efficiency.Therefore,this paper makes an in-depth study on the career management of tax cadres,and redefines the career management of tax cadres combined with domestic and foreign theoretical research results,i.e.,a new management mode with post management as the premise,cadre management as the support,and personnel and post allocation management as the guidance that aims to enhance the adaptability and matching degree between organizations and individuals so as to achieve the organic unity of organizational and personal development.By using the methods of investigation,literature research and case study,this paper focuses on the new changes that career management of tax cadres will face in the context of institutional reform,and points out that there are some problems in the career management of tax cadres in Jinzhou tax system,such as unreasonable personnel and post allocation,malfunction of guidance and intervention means,bottleneck of cadres' growth and low participation of cadres through the analysis of the management objects,management modes and management status of the cadres' career management in the system.Besides,the main reasons for the predicament are unclear setting of post rights and responsibilities,insufficient planning of cadre management and the restriction of traditional personnel management system.After exploring the problems and analyzing the reasons,this paper argues that the cadres' career management in Jinzhou tax system can help cadres feel a sense of gain and belonging during the institutional reform,accomplish the talent team construction of talent identifying,talent educating,talent employing and talent retaining organized during the state and local tax institution reform,and finally open up a win-win situation of coordinating personal growth and organizational development of the Jinzhou tax system through enhancing the accuracy of career management and expanding the coverage of career management,supplemented by the organizational culture that values career development.