Research On Problems And Countermeasures In The Implementation Of The Parallel System Of Position And Rank In Grassroots Tax Authorities ——Taking Tianjin District B Tax Bureau As An Example

As an important part of China’s civil servants,civil servants in grass-roots tax authorities undertake important duties such as revenue organization,tax source management and tax payment services.After the merger of the state and local tax authorities,the grass-roots tax authorities are overstaffed and overstaffed,with narrow promotion space for tax officials and increasingly prominent problems such as job burnout.In June 2019,the Regulations on the Parallel Position and Ranks of Civil Servants came into effect,aiming to improve the incentive mechanism for civil servants and encourage them to work with ease based on their own duties.The introduction of this system is highly consistent with the cadre management needs of grass-roots tax authorities after the merger of national and local taxes.Implementing the system of concurrent position and rank,broadening the promotion channels of grass-roots tax cadres and stimulating the entrepreneurial vitality of cadres are of vital importance to strengthening the construction of the contingent of tax cadres and promoting the development of tax undertakings.This article first to review and summarize the related literature at home and abroad were reviewed,and analysis of domestic and foreign scholars on the parallel research positions and ranks the important point.Secondly,this paper expounds the basic tax authority position and rank development history and current situation of the status quo,using interview method and questionnaire survey in Tianjin area B tax authorities to investigate,understand the position and rank parallel system in the implementation of the tax authority at the grass-roots level,through the summary and analysis of the questionnaire data,found that exist in the process of system implementation policy of tax cadres at the grass-roots level of cognitive bias,rank promotion examination become a mere formality,system incentive insufficiency,the financial support of four aspects.And then depth analysis the causes of the problem:one is the lack of policy publicity and the traditional thought shackles of the dual impact,the second is the personal assessment system is not perfect,the third is the position demand and personnel structure of the prominent contradiction,the fourth is the new situation under the severe financial revenue and expenditure pressure.The last reference to the civil service system reform pilot areas such as shenzhen,Shanghai,comparison in this paper,the study found that the problem and its reason,from strengthening the system construction,improve management level,strengthen the daily supervision and accountability,perfect financial capital security,attaches great importance to the ideological and cultural construction five dimensions puts forward to perfect the tax authority at the grass-roots level positions and ranks countermeasures and Suggestions on the implementation of parallel system.It is hoped that this paper can provide useful reference for improving the parallel system of civil servants’ position and rank and optimizing the implementation path of the policy.