Research On The Problems And Countermeasures In The Implementation Of The Parallel System Of Civil Servants’ Positions And Ranks In The Grass-roots Tax System

The concurrent system of civil servants’ duties and ranks is the new rank system of civil servants,which has been explored based on actual situation of Chinese civil servants.This system has widened the original single ascending channel of civil servants,and greatly solved the problem of narrow ascending channel and low treatment of basic civil servants,which is different from the innovation of civil servants’ management system of foreign countries.It makes our present official administration system more abundant.There are a large number of tax authorities and personnel,among which the primary tax personnel account for more than two-thirds of the whole system.In October2018,the state tax and local tax at and below the provincial level were merged,and the tax authorities at the provincial,city and county levels were reduced to half of their original size.Their personnel composition became more complex,the number of personnel was reduced significantly,and the task of digesting the overallocation of cadres was difficult.At the same time,the tax authorities’ scope of levying taxes was expanded,and the objects of service increased.After the merger,the number of agencies and leadership positions was reduced,so that the majority of people in the tax system at the grass-roots level did not take leadership positions.The scientific and reasonable use of the concurrent system of post and rank will further promote the personnel integration of county tax authorities and the reform of service institutions after the merger of state and local taxes.In order to have a more comprehensive grasp of the aspects exposed to further improvement in the implementation of this system by county tax authorities,this paper takes the system implementation of L County Tax Bureau in Shanxi Province from 2020 to 2022 for three years as the research object,combined with the actual situation of civil servants,through literature research,individual interviews,comparative analysis and other research methods.By applying the public management knowledge learned during the postgraduate education,such as policy implementation theory and incentive theory,the author summarized various problems in the system implementation process of county tax authorities from multiple perspectives,systematically thought about the deep-seated causes of these problems,and put forward more targeted and operational opinions and suggestions.The county tax bureau can make better use of this system and further reflect the superiority of the system.The first half of this paper introduces the historical background of this research,why this research should be carried out,the current domestic and foreign research results in this field,as well as the concepts and theories used in the text.The second half is based on the implementation of the system in the county bureau,the use of relevant theories and technical means to comprehensively examine the current situation to find out the problems,one by one to think about the causes of the problems,and finally give countermeasures and suggestions to improve the system.This paper hopes to solve the problems exposed by the grass-roots tax authorities in the implementation of the system through better improving the system itself,standardizing the implementation process of the system,improving the recognition of the system and creating a good implementation environment,so as to provide effective reference for the grass-roots tax authorities leading groups to use good policy tools to solve the actual problems in cadre management.More efficient code execution of policy will further release dividend,tax authorities at the base of civil servants will play a more positive incentive effect,encourage the general civil servants at the grass-roots level energetic energy and greater responsibility.