| The tax system is the main source of national fiscal revenue,and it is an important cornerstone to ensure the long-term stability of the country and the smooth operation of the economy.At present,China’s taxation system implements a five-level vertical management model,which is characterized by many levels,large teams,long battle lines,and miscellaneous personnel.This has led to the long-term problems of difficult evaluation,assessment,and incentives in the management of the tax system.Since 2014,with the implementation of the digital personnel system in the taxation systems of many provinces and cities in China,many problems embedded in the traditional management model have been effectively improved,and the quality and efficiency have been improved.However,at the same time,some grass-roots tax systems lack innovative exploration in the process of implementing the"localization" of the digital personnel system,and the phenomenon of " rigidity" is prominent,and the dilemma of " rigidity" is difficult to solve.In this context,how to optimize the digital personnel system of the grass-roots tax system has become a new issue that needs to be solved urgently.Based on this,this paper takes the Yongning County Taxation Bureau as a specific case and adopts the method of empirical research to explore the operation status,existing problems and optimization measures of the digital personnel system of the grass-roots tax system.The study found that in the implementation of the digital personnel system of Yongning County Taxation Bureau,there were problems such as"unreasonable setting of scalar evaluation indicators,lack of objectivity in the evaluation process,low recognition of cadres,and insufficient use of results".The study believes that,combined with the actual work situation of Yongning County Taxation Bureau,the optimization path of the digital personnel system should include:improving the index system of the digital personnel system:standardizing the evaluation process of the digital personnel system;strengthening the construction of the digital personnel culture;establishing and improving the positive incentives for results mechanism. |