Study On Incentive Mechanism Of Tax Staff In Z Tax Bureau

As the main force of the national tax work,tax officials shoulder far greater responsibilities and missions during the crucial stage of large-scale tax and fee cuts and tax reform.At the same time,the continuous adjustment and reconstruction of tax policy also put forward higher and stricter requirements for tax collectors to carry out tax collection work.There are many tax payment tasks in the reform period,which are wide in scope and large in quantity,and it is easy to cause problems such as reduced initiative and low efficiency of tax personnel in their work.At the present stage,the tax system lacks the positive incentive and there is insufficient motivation to stimulate tax personnel to actively do business.Therefore,it is necessary to establish a scientific and effective incentive mechanism for tax personnel,clearly establish the employment orientation focusing on practical work and performance,stimulate the work enthusiasm of tax personnel,improve their work efficiency and enhance the organizational centripetal force,so as to promote the tax reform.We will take a combination of tax and fee cuts.Based on the theories related to incentives(fairness,demand and reinforcement theory),this paper combined with the methods of questionnaire survey and semi-structured interview to explore the existing problems in the current situation of incentives in Z District tax Bureau of Yantai City.First of all,the paper expounds the basic concepts and theories related to the research,and analyzes the incentive status quo of Z District tax Bureau.Secondly,through questionnaire survey and semi-structured interview method,it clarifies the existing problems of the mechanism from two aspects,and analyzes the causes of the problems.Thirdly,it establishes and improves the incentive mechanism of Z District tax Bureau from six aspects:building a solid policy foundation,improving the salary design,optimizing the assessment,rewards and punishments,improving the professional ability of tax personnel,assisting the career development planning of tax personnel and improving the tax cultural environment.Finally,the long-term operation of the incentive mechanism of Z District tax Bureau is guaranteed from four aspects: organizational guarantee,training and development guarantee,technical guarantee and fund guarantee.By improving the incentive mechanism for tax personnel,it is expected to build a tax team of Z District tax Bureau with high ability,high quality and high level,promote the improvement of the professional quality of tax cadres,improve the governance ability of tax system cadres,and provide theoretical reference for the improvement of the incentive system of tax system,enriching the theory of Z District Tax Bureau on the human resource management incentive of tax personnel.We will help promote high-quality development of tax revenue.