| Along with the continuous reform of state institutions and business integration,the scope of functions of taxation authorities has also increased,and various conflicts and contradictions have become more and more frequent.As the first line of taxation business,district and county tax bureaus are the practitioners of the latest taxation policies and need to communicate with taxpayers face to face,and their work is under tremendous pressure.If the incentive mechanism of the grassroots taxation bureaus is not sound enough,it will directly lead to a decrease in the motivation of the civil servants in the grassroots taxation bureaus.The establishment of a sound and efficient incentive mechanism is of great practical significance to ensure that taxation authorities can efficiently perform their social functions.Based on Maslow’s Hierarchy of Needs theory,the author uses questionnaires,field interviews and comparative studies to investigate and study the operating conditions of the J City R District Taxation Bureau and the psychological state of taxation cadres after the reform of the collection and management system,analyse the effectiveness of the incentive mechanism within the J City R District Taxation Bureau,and summarise the experiences formed during the implementation of the incentive mechanism of the bureau that can be replicated.This paper firstly defines the basic connotation of civil servants,incentive and incentive mechanism,applies the incentive theory to analyze the current incentive effect of J City R District Taxation Bureau,and on the basis of investigation and research,finds that there are some shortcomings in the operation of incentive mechanism of J City R District Taxation Bureau,mainly the overall level of salary and benefits is low,the promotion channel is not smooth,the effect of education and training is not obvious,etc.By drawing on the experience of domestic and foreign researches,the opinions and measures to improve the incentive mechanism of civil servants are proposed: to establish a scientific remuneration and benefit mechanism,salary and wage incentive is one of the effective incentive means,and the survival needs of the lowest level must be satisfied before a higher level incentive mechanism can be established;to broaden the promotion channels of civil servants,to follow the selection and appointment criteria of both virtue and talent,and to put those who want to,can and will do the job into the right positions and give full play to their energy,which can create more value;optimize the performance appraisal system,construct scientific performance appraisal indexes,promote the level of informationization of performance appraisal,fully use the performance appraisal results,comprehensively improve the performance awareness of civil servants in the R district taxation bureau of J city,combine individuality and common indexes,construct a multi-dimensional evaluation system,and help taxation work improve quality and increase efficiency;carry out precise training,use The training is carried out by information means,integrating and collecting resources in all aspects,and establishing a closed-loop training management mechanism of demand research,course planning,training development and result acceptance;raising the importance of organizational culture construction.The new organizational culture of taxation is accelerated to create a positive and harmonious organizational environment,which greatly enhances the sense of belonging of civil servants in R District Taxation Bureau of J City and rapidly promotes the " four combination ". |