A Study On The Developing Strategies Of First-line Administrators Of Tax In The New Period

Since the financial crisis,broke out in 2008,the game on tax between various countries and regions has become more and more active.In recent years,China's economic development has entered into the new-normal period.In order to cope with the complicated new trend of international tax's development,the CPC Central Committee has proposed the construction of a service-oriented government and comprehensively promoted the reform on the tax system "to replace the business tax with a value-added tax".The tax system optimizes and integrates the currently collecting and managing system with the reform of tax's system,and gradually establishes the department for tax's service,the risk-controlling-managing department,the managing department of large enterprise and the managing department of compressed-tax source,which provides a variety of tax-managing methods.Such as: The internet-electronic-tax bureau,the post office issuing the invoice on behalf of the tax bureau,the ARM machine with function of self-serving tax,the manual service of the tax office,plus all-round-covering and all-day processing service.Grass-roots bureaus for tax have also carried out corresponding institutional reform,which gives rise to the problems of heavy tasks,fewer personnel,and aging population.How to cultivate talents who are in line with information,service,and specialization,discover the advantages of existing talents,and stimulate the enthusiasm to work is a difficult problem to be solved urgently by the bureaus for tax at the grass-roots level.Through the methods on analyzing case,literary research and comparative analysis,the author briefly reviews the four stages of the reform on tax collection and managing system in China from the relevant theories involved in establishment of team.This paper expounds in detail the current situation of the ranks of talent after the reform on the collection and management of taxing system of WL County,Chongqing,and finds out the problems faced in the construction of the ranks of the grass-roots-taxing bureaus.Firstly,the taxing pressure and the shortage of force of man is heavy.The ratio of collectors of tax to taxpayers is more than 1:1000,There are serious aging cadres in taxing system;Secondly,the quality of grass-roots administrators for tax is uneven,full-time talents on economic are in shortage,cross-specialty-training time is rather long for non-economic majors,and stability of team was in risk;The third is that the responsibility and rights are not matched with the service,consciousness is not strong,that is to say,the traditional mode of collection and management stresses strict management and loosing service,the new model requires equal emphasis on service and management,and the serving consciousness of grass-roots administrators for tax has not been formed;Fourthly,administrators' managing ability and marketing development are not consistent,furthermore,professional quality cannot keep up with the requirements,talents mastering in the industry and the establishment of the model are in shortage;Fifthly,the risk-oriented professional management is not strong,the personnel is not solid enough on theoretical basis of risk,the risking point scanned out is not accurate.In view of the above problems,the author makes a comparison with the team's establishing scheme between BoHai area of TianJin city,JinZhou City of HeBei province,and BaiSe City of GuangXi province to puts forward the following measures in view of the problems existing in the team of taxing administrator of the State Revenue Bureau of WL County: Firstly,strengthening the selection and appointment of the managing team;Secondly,establishing an educational model to improve the quality of the team;The third is to set up the classified-managing mode to improve the professional management and control;Fourth,it is necessary to train the serving consciousness of the administrator to enhance the taxpayer's observance on tax;Fifth,team's cooperation should be established to improve the quality and effectiveness of the work;Sixth,improving the performance of evaluating system and attaching importance to the use of results of performance;Seventh,we should strengthen education on discipline and set up a fair image.Hoping to write this article on the new period of the construction of grass-roots administrators of tax have a certain function for reference.