Research On The Outflow Of Young Civil Servants In Grass-roots Tax Bureaus

Young civil servants,as the fresh force of socialist construction,have broad vision,excellent knowledge and high overall quality,and are the future of civil servants in China.Since the merger in 2018,tax authorities at the grass-roots level have assumed the duties of tax collection and administration of non-tax revenues within their jurisdiction,and their workload has doubled.Moreover,the merger of national and local taxes has further reduced the promotion space.In addition,the working environment and salary conditions at grassroots level are different from those in urban areas,resulting in a serious loss of young civil servants at grassroots level.As a result,the turnover of these civil servants leads to a shortage of professional backbone of grass-roots tax authorities,which further affects the harmony of tax collection and payment and affects the normal process of national tax revenue.Therefore,the study on the outflow of young civil servants in grass-roots tax authorities has become a realistic problem to be solved urgently.This paper takes the young civil servants of 8 grass-roots tax bureaus in Y city as the research object,based on the two-factor theory and Maslow’s hierarchy of needs theory,and comprehensively uses the questionnaire method and interview method to investigate their job status satisfaction.Through empirical research,9 factors negatively correlated with the loss of young civil servants are concluded,which are:working environment,leadership quality,salary and welfare,promotion system,personal growth,work interest,ability play,post nature,and whether the work unit is in the same place as the hometown.Considering the two aspects of incentive factors and health care factors,it proposes targeted measures,such as optimizing working environment conditions,improving leadership management,improving salary and welfare systems,optimizing selection and appointment mechanisms,continuously promoting personal growth,and strengthening grass-roots civil servant management.,to provide reference for grassroots taxation departments to retain young civil servants.