Study On The Cadres’ Secondment In Grass-roots Tax Department

As a functional organ to implement national tax policies and laws and organize tax revenue,tax authorities bear the important responsibility of collecting money for the country and collecting tax for the people.As the main body of law enforcement of the tax authorities,the grass-roots tax department is at the most grass-roots level to implement the national tax policy,unite and lead the majority of tax officials and staff to fight for the completion of the tax task,and is the Party’s smallest tentacles to contact the people and serve the taxpayers.The secondment phenomenon is widespread among tax authorities at all levels,and the grass-roots tax authorities bear the brunt.The superior departments continuously secondment backbone,grassroots "blood loss" serious,coupled with the late "blood supply" insufficient or"blood replenishment" is not timely,a lot of basic work is not carried out smoothly,eventually leading to the implementation of the policy is not strong enough,the impact of the policy landing and effectiveness weakening is becoming more and more obvious,"borrowing without transferred" phenomenon is getting more and more attention.So,what are the concrete manifestations of the "borrowing without transferred"phenomenon of the civil servants of the grass-roots tax authorities?What kind of impact does it have on the subject of secondment?What causes the negative impact of the "borrowing without transferred" phenomenon of the grass-roots tax authorities?What is the deep logic behind the phenomenon?Is there any way to solve the negative impact of "borrowing without transferred" by civil servants in grass-roots tax authorities?Only by analyzing these problems one by one and finding targeted countermeasures can we effectively solve the dilemma of human resource management in public sector,clear the way for the promotion of grassroots governance,and effectively promote the modernization of national governance system and governance capacity.Taking the District K Taxation Bureau as the research object,this paper adopts a variety of research methods,including participatory observation method,case analysis method,and semi-structured interview method,carefully codes and analyzes the obtained data,and conducts an in-depth analysis of the phenomenon of "borrowing without transferred" of civil servants of the District K Tax Bureau and its reasons.Through the collation and analysis of interview data and some materials obtained on a daily basis,on the basis of the research results of previous scholars,the secondment of the K District Tax Bureau is divided into two categories:formal secondment and informal secondment,and the secondment of the K District Tax Bureau is divided into three categories:emergency secondment,training secondment and daily secondment according to the purpose of secondment,and the specific manifestations of each secondment are listed and analyzed in detail.Further research finds that there are many reasons for the negative impact of the phenomenon of "borrowing without transferred" of civil servants of grassroots tax authorities,mainly focusing on three micro levels:seconded units,seconded units and related parties,and three macro dimensions:lack of dynamic preparation mechanism,drawbacks of secondment management under the thinking of "rule of people",and human resource management in the public sector to be improved.Finally,this paper puts forward three countermeasures and suggestions to control the phenomenon of "borrowing without transferred",including strengthening the scientific reform of human resource allocation of grassroots tax authorities,promoting the construction of the rule of law in human resource management of grassroots tax authorities,and improving the human resources development of grassroots tax authorities,hoping to provide reference for grassroots governance.