Research On The Implementation Of The Parallel System Of Positions And Ranks In The Basic Taxation System

In order to care for and motivate grass-roots cadres and workers,the party and the government have successively issued a number of policies and regulations,among which the parallel of position and rank is one of the important policy measures.In December 2014,the central government’s deep reorganization reviewed and approved the "Opinions on the Establishment of the Parallel System of Civil Servants’ Positions and Ranks in Organs Below the County"." was officially implemented,and the positions and ranks were fully promoted in parallel.The implementation of these policies has raised the wages of the grassroots to a certain extent,broadened the promotion channels for cadres,and encouraged civil servants to take more responsibility.This paper takes the concurrent implementation of the old and new positions and ranks in the X County Taxation Bureau as a reference model,based on the fairness theory,the two-factor theory and the demand hierarchy theory,using the methods of interviews and questionnaires,combined with the influence of the reform factors of the state and local taxation agencies,to X County.Conduct in-depth research on the implementation and existing problems of the parallel system of positions and ranks in the tax bureau.Through research,it is found that the parallel system of positions and ranks has been positively recognized by grass-roots civil servants,who believe that it improves wages,broadens promotion channels,stimulates team vitality,and promotes grass-roots cadres and workers to be more responsible.But at the same time,it was also found that there are some problems in the specific implementation process of this system,which relatively weakened the effect of the policy,such as the relative lag in the implementation of the policy,the lack of clear guidance for promotion,the inconvenience of cadre deployment,the difficulty in reconciling the contradictions between rank and promotion among different groups,and the inconvenience.Conducive to team unity and stability.The main reasons for these problems are that the top-level design is not perfect,the number of posts is reduced,the distribution of posts is unreasonable,and the competition mechanism is imperfect measures and recommendations.Through the improvement of policies and measures,we hope to better play the guiding role of the parallel of positions and ranks,release the policy dividends more fully,and encourage the majority of cadres and workers to make new achievements in the new era.