A Research On The Construction Of The Contingents Of Cadres Under The Primary Tax System

In March 2018,the 13 th National People’s Congress approved an institutional reform plan,marking the beginning of the reform of the state and local tax collection and administration system.In July 2018,the tax authorities at the city and county levels completed the listing,and the national tax and local tax,which had been divided for 24 years,were merged again.After the merger,the tax system has achieved remarkable results in reducing the cost of tax payment and improving the efficiency of collection and administration.However,there are also new problems in the management system specification,rank setting and salary,personnel allocation digestion,working mode running-in and other aspects.Especially after the completion of the "three determination" of the tax system,the "organization downsizing" led to the surge of cadres during the merger not only did not have enough time for "natural metabolism",but also caused the increase of cadres in the merger.It will also have to adapt immediately to the reality of the consequent reduction in staffing and number of posts.If these problems are not well handled and resolved,the morale of the team and the reform results will be seriously affected.Therefore,to seek and explore how to build a good team of primary tax officials is an important link to consolidate the reform results and stimulate the vitality of primary officials.S Municipal Tax Bureau is one of the municipal tax authorities under Jiangxi Provincial Tax Bureau.In terms of organizational structure and institutional setup,its basic characteristics are common with other government departments at the same level.Under the background of the country’s comprehensive deepening of reform,the institutional reform from province to county has been completed,and the current situation of its cadre team is representative.This paper starts from the construction of cadre team in the tax system of S city,analyzing the problems existing in the construction of primary tax cadre team and their causes,to Put forward the thoughts,countermeasures and suggestions to deepen the primary tax cadres from the five aspects of team "import",post responsibility system,evaluation mechanism,incentive design and punishment means.This paper makes a beneficial exploration on the construction of the cadre team of primary tax officials in the future.