The Research On Optimization Of Hiring Management Mechanism Of Non-staff Personnel At Base-level Tax Authorities Based On Grounded Theory

Under the circumstance of institutional reform that aims at cutting positions,the allocation of resource is tilted toward base level.However,functional downshift of tax authorities is contradicting to the rising demand of governmental service quality by the public,which is worsen by the declining manpower under such reform.In the reality of a sudden increase in tax collection matter along with a decrease in available staff,local tax authorities should not only make full use of internet technologies to activate auto-officing and simplify executive process,but also explore the channels for alleviating manpower pressure through personnel management reform.This has become a major focus for base-level tax authorities,and the hiring of non-staff personnel has become one of the primary means to reduce such pressure.Nevertheless,as the number of non-staff personnel increases,negative derivatives of such mechanism trigger a series of new problems.Whether the recruitment of non-staff personnel is a flexible personnel program to fulfill its original goal or a risk-added mechanism for the system is the core question to be addressed by this research.This article is rooted in grounded theory,through literature review,in-depth interview and other analytical methods,using base-level tax authorities,in this case Guang Dong A city taxation bureau,as the entry point to explore and analysis the operational issues of the hiring management mechanism of non-staff personnel.Through the collating of interview records of nearly 42,000 words,this article uses open coding,spindle coding and selection coding to extract five main categories,including access mechanism,supervision and evaluation mechanism,incentive mechanism,accountability mechanism,and education and training mechanism.These arrangements build a logical framework for optimizing the recruitment management mechanism of non-staff personnel at the base-level tax authorities covering the entire process of entry,management,and exit.It’s found that the taxation bureau lacks a sound and effective mechanism for hiring,process management,and exit,which not only affects working effectiveness of non-staff personnel but also the coordination and operation of the entire system.The original purpose is not met.This article aims to provide optimizing advices for the hiring management of non-staff personnel in the following areas,namely access,incentive,supervision and assessment,education and training,and accountability mechanisms.