| Under the background of the overall implementation of the reform of the digital personnel system in the tax system,the education and training of civil servants in the tax system is facing new opportunities and challenges.The current education and training of tax civil servants is different from the objectives and internal requirements of digital personnel system in terms of training content,training methods and training effect evaluation,which is difficult to adapt to the new changes of training needs and needs to be improved.Based on human capital theory and training demand evaluation theory,this paper defines the connotation and extension of tax civil servant training and digital personnel in the background of digital personnel.On this basis,firstly,the paper objectively introduces and evaluates the current situation and achievements of the education and training of tax civil servants,and then combs the existing problems with reference to the requirements of digital personnel.These problems are:the training content is not designed according to the principle of classification,the training method is difficult to meet the needs of large-scale differentiated learning,the training project and curriculum design is not targeted,and so on.The causes of the above problems are deeply analyzed in the aspects of principle and mechanism.The main reasons are:the target of education and training is not clear,the pressure motive mechanism of education and training is not perfect,the evaluation mechanism of educational training effect is not perfect,and so on.On the basis of introducing the present situation,combing the problems and analyzing the reasons,the article introduces in the fifth part the specific methods of the education and training of tax civil servants in Singapore,South Korea and France.For example,the implementation of classified training model,the application of ability quality model,the application of training results and the encouragement of training results are emphasized.Establish an effective training effect evaluation mechanism and so on.Finally,the paper puts forward the countermeasures and suggestions to improve the education and training of tax civil servants in our country under the background of digital personnel:first,to promote the construction of learning resources according to the principle of classification,second,to optimize the network education and training system with the idea of building and sharing together;Third,perfect the evaluation standard system of classification and grading test of business ability;fourth,perfect the evaluation system of tax civil servant education and training effect. |
