Research On The Team Construction Of Tax Cadres After Merger Of The State Taxation Administration And The Administration Of Local Taxation In X City Of Qinghai Province

Tax plays an increasingly important role in the development of China’s economic society,especially on the aspects of regulation,supervision and support.In the crucial stage of the reform and economic transformation,tax work was gained more attention and expectation from Party committee and government at all levers,the public and society.It is an important guarantee for the tax administration to perform its functions in accordance with the law to strengthen the team construction of tax cadres,build a high-quality and professional team,constantly improve the tax administration system and enhance the governance ability of tax administration.With the rapid development of economy and society,the ideas of tax cadres are diversified.At the same time,new challenges and requirements are put forward to the ability and quality of the tax cadres.In2018,the central government formulated and issued “ plan on deepening reform of Party and state institutions”.The State Taxation Administration and the Administration of Local Taxation at and below the provincial level were merged.After that the number of taxpayer which need to be managed and served by the tax authorities has been increasing.The industries involved also have been significantly expanded.In addition,right-protection awareness of the taxpayers’ has been gradually improved,and the pressure of management and service faced by the tax authorities has been gradually increased.Tax officials are the main force to promote the tax reform.Their duty ability and quality affect the implementation of tax reform and tax function directly,and determine the realization of reform benefits immediately.Therefore,strengthening the team of taxofficials is a strategic task related to the overall situation of tax reform and the tax development.This thesis takes the team construction of tax cadres in X city of Qinghai Province as the research object,analyzes the current situation of the team construction of tax cadres after the merger of The State Taxation Administration and the Administration of Local Taxation.By carding the domestic and foreign research literatures and human resource management theories as well as questionnaire and individual interviews,this thesis drills down into the problems of unsatisfactory effect of the integration of cadres,irrational structure of the leading group,underdeveloped allocation of human resources,varied quality of tax cadre and lack of vitality.This thesis analyzes the causes of the problems from the aspects of the differences in the organizational culture of the original State Taxation Administration and the Administration of Local Taxation,the lack of new management concept and practical management measures of the cadre team,and the restriction of the existing system and mechanism.Combining with the theories of public management and human resource management,this thesis proposed measures from six aspects to strengthen the team construction of tax administration of X city based on the actual situation of tax system and personal work practice.The moves includes taking various measures to promote the deep integration of the team,constantly innovating the management concept of the cadre team,paying attention to the introduction of talents and team structure optimization,strengthening the education and training to improve the comprehensive quality,enhancing the selection and evaluation of the leading group,intensifying the ideological and political work as well as humanistic care.These measures can provide a reference for solving the problems of the team construction of the tax cadre of Qinghai Tibet Plateau.