Research On The Competence Of Tax Collection And Administration Personnel In J City,heilongjiang Province

Tax work plays an irreplaceable role in the national governance system,and the orderly development of tax work is the basic guarantee for national development and economic construction.As the main body of national tax governance,the tax authorities shoulder the functions of tax collection,tax inspection and taxpayer management,and in the process of national development,the responsibilities of the tax authorities are constantly adjusted.In particular,after the promulgation of the Opinions on Further Deepening the Reform of Tax Collection and Administration(2021),new requirements were put forward for tax authorities to carry out tax collection and administration work,emphasizing that tax authorities should reduce the cost of tax collection,improve the efficiency of tax collection and administration and improve taxpayers’ satisfaction when carrying out tax collection and administration work.As the specific implementation personnel of the tax revenue organization,the competence of the tax collection and management personnel has a direct impact on the quality of the tax work.In the practical work,the tax collection and administration personnel only have high competence in professional knowledge,professional ability,internal force,working ability and other aspects,can achieve the goal of comprehensively improving the tax governance ability of the tax authorities.Based on the iceberg competency model,human capital theory and performance management theory,this paper draws the relevant research results of home and abroad,studies the current situation of tax collection and administration personnel in J City,Heilongjiang Province,and reveals the four manifestations of personnel competence in J City,Heilongjiang Province.In addition,according to the needs of tax collection and administration posts,the competency evaluation system of tax collection and administration personnel is constructed,and the fuzzy comprehensive evaluation method is selected to evaluate the competency of tax collection and administration personnel in J City,and the conclusions are drawn.Deep analysis of J city tax collection and administration personnel competence in professional knowledge,professional ability,drive and work attitude four level problems,combined with the actual situation of J city tax bureau and the "difference" period of the new requirements of tax collection and administration work,respectively from the education training,post configuration,incentive and assessment four levels put forward countermeasures,expectations can be for Heilongjiang province tax collection and administration personnel competency provide thinking.