| The grass-roots tax bureaus are at the forefront of the reform,and the grass-roots young tax cadres are the main force on the reform of tax collection system.With the comprehensive promotion of the replacement of business tax with value-added tax,a series of reform measures for the collection and management system such as the merger of national and local taxes,tax reduction and fee reduction have been continuously implemented.Problems such as the reduction of the number of leading positions,etc.,also appeared,which had a great impact on the grass-roots tax cadres,especially the young tax cadres,and negative professional psychological emotions such as negativity and laziness breed.However,the current tax authorities for tax cadres of the incentive mechanism is not perfect,incentive mechanism construction and development of current society as a whole,and we will deepen reform of the tax collection system schedules as compared to hysteresis,simple to take traditional incentives such as there was no difference in the performance appraisal,and spiritual incentive,even bad habits such as "seniority" cadres as tax incentives,It is very difficult to mobilize the work enthusiasm of tax officials,especially the grass-roots youth tax officials.Aiming at the current situation of general anxiety,negative emotions and lack of work motivation among young tax cadres at the grassroots level,this thesis takes Fuyang Taxation Bureau as an example to fully investigate and study the current personnel structure,institutional setup,existing incentive mechanism and current The incentive needs of grass-roots young tax cadres,combined with the current domestic and foreign incentive theories and principal-agent theory,to study the incentive of grass-roots young tax cadres.By conducting a questionnaire survey on the incentives of young tax cadres in Fuyang Municipal Taxation Bureau,the current incentive mechanism of Fuyang Municipal Taxation Bureau is analyzed at the level of specific incentive measures(micro-level),and it is summarized from three aspects: incentive demand,incentive utility and spiritual incentive.Problems existing in the incentive mechanism for young tax cadres of Fuyang Municipal Taxation Bureau.Based on the principal-agent theory,construct the principal-agent model in the incentive of grass-roots young tax cadres,analyze the current incentive mechanism of Fuyang Taxation Bureau at the overall design level(macro level)of the incentive mechanism,and conclude that the current incentive mechanism lacks sufficient effectiveness and lack of effective communication mechanisms.Combined with the analysis and research results at the micro and macro levels,we can try to optimize the current incentive mechanism for grass-roots young tax cadres from five aspects: improving diversity,creating a soft environment,establishing a downward path,ensuring competitiveness,and smooth communication mechanism.To the greatest extent possible to stimulate the work initiative of grass-roots youth tax workers. |
