Research On The Deficiencies And Countermeasures Of Civil Servant Incentives In The Tax System In The Context Of The Position-rank Parallel System

In June 2019,“Regulations for the Position-Rank Parallel System of Civil Servants” became officially enforced nationwide,which has made a breakthrough in the traditional paradigm of single-track promotion and has improved the conditions for position and rank promotion.Since the application of the “Regulations”,the Taxation Bureau of District C,Beijing,has been highly praised.The position-rank parallel system of civil servants is expected to effectively overcome the bottleneck in modern civil servant management and fully mobilize the enthusiasm of civil servants.However,there are increasing problems that are being faced in this regard.For example,in this system,the promotion of civil servants tends to become a new bottleneck,and there are many problems to be solved at the institutional and implementation levels.The extant research has mainly focused on theoretical explorations of the system,the influencing factors on the enthusiasm of civil servants,the testing of the incentive effect of the system,and other related areas,whereas this research explores the relevance of the position-rank parallel system to the incentive of civil servants.It is conducive to further intensifying the sense of honor that civil servants have for their careers,stimulating their enthusiasm for service,and improving administrative efficiency.At the same time,it also plays a positive role in innovating the modern management of the civil service system and in completing the relevant personnel system.This research is based on the collection and summary of domestic and international literature,and is guided by the Fairness Theory,the Dual Factors Theory,and the Expectation Theory.In this study,the civil servants of Tax Bureau of District C,Beijing were the research object.The author combined the implementation of the position-rank parallel system in the organization and collected first-hand data through questionnaire surveys,interview surveys,and case studies.After collection,representative samples were selected for in-depth interviews,and the effect of the system implementation was analyzed,including the existing problems and relevant reasons.In terms of the existing deficiencies,the following suggestions are proposed: It is imperative to take relevant measures which include further improving the pertinence and effectiveness of the incentives under the position-rank parallel system,continuing to optimize the position and rank promotion system,strengthening the cognitive education among tax officials,establishing a scientific and accurate performance assessment system,and intensifying the supervision and restraint mechanisms.In summary,this research is not only a fundamental resource for future position-rank promotion planning in local tax system,but is also a reference for further research on incentives in the position-rank parallel system in China.