| Talent development is fundamental to achieving the modernization of tax development.Cultivating and cultivating a group of young cadres with excellent political and comprehensive qualities is a major task of the tax system and an objective requirement in the new era and situation.Young cadres are an important leading force in the tax system,and their training effects directly have a fundamental impact on the tax industry.Therefore,exploring the cultivation of young cadres in the grassroots tax system has important theoretical and practical significance.Based on the questionnaire survey method and in-depth interview method,this paper uses the fairness theory and expectancy theory,taking the tax bureau of L district in J city as an example,summarizes the current situation of youth cadre training in the grass-roots tax system,deeply discusses the problems and reasons of youth cadre training in the grass-roots tax system,and puts forward corresponding countermeasures and suggestions.The main findings of this study are as follows: firstly,young cadres in the grassroots tax system are the main force of the tax system,accounting for about one-third,playing an irreplaceable role.Organize personnel departments and other professional institutions to combine offline and online training,"bring in" and "go out",daily learning,and joint learning with other units to implement the professional ability improvement plan for young cadres,explore the establishment of a professional talent reserve system,and continuously improve the professional ability and comprehensive quality of young cadres.Secondly,the main problems in the current process of cultivating young cadres in the grassroots tax system include a single participant in the training(the personnel department plays an absolute leading role,while other departments and professional institutions have a low level of participation),incomplete training content(emphasizing talent selection and recruitment over vocational planning and education,emphasizing business training over comprehensive quality improvement,and emphasizing supervision and assessment over humanistic care)The lack of innovation in training methods(strong homogeneity without reflecting personalized differences,strong universality without considering gender differences,emphasis on spiritual incentives over material incentives),and the need to improve training effectiveness(lagging business training content,difficult to achieve knowledge updates;theoretical learning superficial,political literacy needs to be improved. strong sense of job burnout,low work enthusiasm),etc.The reasons for the existing problems include uneven overall quality of young cadres(significant differences in professional backgrounds,ineffective utilization of gender advantages in positions,and a relative shortage of highly educated talents in positions),outdated training concepts("job oriented" rather than "people-oriented" training concepts,and insufficient awareness of "demand orientation" in the training process)There is a shortage of specialized training talents(insufficient specialized talents to meet the high-level needs of young cadres’ training,and the ability of personnel in the organizational personnel department needs to be improved),inadequate training mechanisms(lack of demand expression mechanisms,unscientific assessment mechanisms,incomplete job promotion mechanisms,and unsmooth job mobility mechanisms),etc.On this basis,this article proposes countermeasures and suggestions such as enriching the content of youth cadre training,innovating the methods of youth cadre training,improving the guarantee of youth cadre training,and improving the mechanism of youth cadre training. |