A Study On The Incentive Mechanism For Civil Servants In The Basic Tax System

As an important part of the civil servant management system in China,incentive mechanism is not only a content of strengthening the government administration of civil servants,but also the basic means for the government to effectively organize public management and public service.As one tenth of the total number of civil servants in China,the tax cadre team wants to build a tax "Iron Army" which undertakes the mission of "gathering wealth for the country and collecting taxes for the people",and practicing the tax spirit of "loyal responsibility,respecting law and discipline,and promoting tax power".The key point is to build the civil servants in the basic tax system,and to stimulate the enthusiasm of the civil servants in the tax system To ensure the efficient tax work,we should focus on the incentive mechanism of civil servants in the grass-roots tax system.Based on the perspective of public management,this paper takes the civil servants of Changzhi a district tax bureau as the research object,through questionnaire survey,interviews and other methods,to understand the current situation,problems and reasons of the incentive mechanism of Changzhi a district tax bureau.Then,through the literature,it puts forward five aspects,including the establishment of a sound material and spiritual incentive mode,the creation of a unit performance appraisal system,the creation of a fair competition atmosphere,the remodeling of the reward and punishment mechanism,and the innovative use of "balanced scorecard" performance management tools,so as to continuously optimize the incentive mechanism of civil servants in the grass-roots tax system.