| Under the background of the mergence of the state and local tax administration,the grassroots tax departments are facing a number of major changes,at the same time,the grassroots tax personnel are facing the problems of alarger team size,more diversified ideas,greater work pressure and so on.Therefore,under the background of the mergence of the state and local tax administration,how to conduct incentive effectively to the grassroots tax personnel,improve the administrative efficiency,give play to the tax function,and push the team from "integration" to "convergence" have become important research topics.This paper,takes the mergence of the state and local tax administration in China as the research background and takes W District tax bureau as the research object,comprehensively uses the methods of literature analysis,investigation and case analysis.On the basis of reading and combing the relevant literature,this paper analyzes and summarizes the relevant theories and concepts of personnel incentiveas well as obtains a large number of first-hand data by carrying out in-depth questionnaires and interviews.Combined with these data,this paper investigates the incentive situation of tax personnel in W District tax bureau.Based on the Porter&Lawler’s comprehensive incentive model,this paper explores the existing problems in the incentive of grassroots tax personnel after the mergence of the state andlocal tax administration,analyzes the causes of the problems,and puts forward corresponding countermeasures and suggestions from five aspects,including improving the promotion mechanism,performance appraisal,reward and punishment incentive,emotional incentive,and supporting measures,so as to improve the comprehensive quality of the personnel,stimulate their kinetic energy.It is hoped that after the mergence of the state and local tax administration,the tax department can establish a sound incentive system to ensure the steady development of tax work. |
