Research On The Management System Of Non-staff Personnel Of Grass-roots Tax Authorities

At the 19th National Congress of the Communist Party of China in 2017,it was clearly proposed to deepen the reform of the institutional and administrative systems,optimize the configuration of government functions,and continuously improve government administrative efficiency.In 2018,provincial and sub-provincial tax authorities were merged.In 2019,social insurance premiums were transferred to tax.By October 2020,the new policy of "income tax for social Security" was implemented nationwide.With the deepening of institutional and administrative system reform,the functions of grass-roots tax authorities have expanded,a large number of administrative examination and approval matters and service work have sunk,the workload of grass-roots tax authorities has increased,and the demand for personnel has also increased.However,the government strictly manages the staffing.As early as 2013,Premier Li Keqiang made it clear that measures should be taken to control the size of the government,reduce government expenditure,and the number of people supported by the government should be reduced rather than increased.For tax authorities at the grass-roots level,increased workload,improve quality of work requirements,But the control and downsizing established rigid institutional constraints,to meet the demand of choose and employ persons,the tax authorities at the grass-roots level to hire a lot of non-staff personnel,but for the non-staff personnel management,tax authorities at the grass-roots level has no perfect system,side labor turnover,recruitment team is not stable.It has affected the ability of tax authorities at the grass-roots level to perform their duties.This paper studies how to adapt to the functional needs of grass-roots tax authorities in the new era,perfect the management system for the non-staff personnel to maximize the efficiency of the non-staff personnel under the background of reform of "decentralization,administration and service".This paper takes the tax system of city T in province S as an illustration to study the non-staff management system of tax authorities at the grass-roots level.On the basis of T city tax system in actual situation,this paper mainly uses interview method and conducts in-depth interviews with 30 employees of the tax system in T City,based on ERG theory,psychological contract theory and equity theory.To conduct a thorough analysis of the current situation,identify the problems in the management system of non-staff personnel in the taxation system of City T,then analyse the reasons for the problems,and eventually identify the path to improve the non-staff management system.The main problems of the management syste m of non-staff personnel in the taxation system of city T found in this paper through in-depth interviews include:confusion of management subjects,non-standard recruitment management,imperfect daily management system and imperfect withdrawal system.There are three primary reasons for this:the lack of constraints of tax normative documents in procedures,the lack of follow-up adjustment of institutional reform,and the lack of reasonable planning for the career development of the non-staff personnel.To address the problems,this paper applies classification grading non-staff personnel management system,and combines the current management system of the inside staff,by means of super town government,from the five dimensions of clarifying the management responsibilities,standardizing the recruitment system,scientifically planning the daily management,perfecting the withdrawal system,and conducting whole process supervision,so as to improve the management system of non-staff personnel in grassroots taxation organs,with the aim of comprehensively improving the effectiveness of non-staff personnel employment in grassroots taxation organs and promoting the smooth development of taxation work.