Research On The Problems And Countermeasures Of The Brain Drain In The Taxation System Of City C,District L

The construction of the cadre in the taxation system is crucial to the development and implementation of China’s tax collection and management system reform,and directly affects whether taxation authorities can implement the deployment of taxation-related policies by the Central Office and the State Office.This paper takes the incumbent civil servants and the lost talents in the taxation system of L district in the past 10 years as the object of empirical research,and analyzes and studies the overall situation of the incumbents and lost talents in the taxation system of L district through the multi-dimensional analysis of age structure,education structure,position structure and gender structure,and finds that the taxation system of L district presents a serious talent loss of young cadres,a serious talent loss of high education,a serious talent loss of non-leading positions and The upward mobility and out-of-border mobility are notable features,which have had the impact of being detrimental to the stability of the civil service team in the L district taxation system,increased work pressure due to staff shortage,increased human resource management costs for grassroots civil servants and detrimental to the service capacity building of the L district taxation bureau.In order to further explore the underlying causes of brain drain,this study uses the Price-Mueller(2000)model to design a questionnaire,a Likert scale questionnaire for current employees,individual interviews for those who have left,and Maslow’s hierarchy of needs theory as a theoretical basis to analyse the causes of the brain drain problem in the L district taxation system according to the scale and to propose strategies to cope with it.