Research On Human Resource Incentive In Grassroots Tax Departments Based On Content Based Incentive Theory

In recent years,the tax system has undergone a series of reforms such as institutional reform and tax collection and management system mechanism reform,which have profoundly affected the team building of grassroots tax departments.At the same time,the trade war and the COVID-19 have brought pressure on economic development.Grass roots tax departments have shouldered the "biggest man in the country",resolutely implemented the policy of delaying tax payment,new combined tax support and other policies,and profound changes have taken place in the internal and external environment.At this point,it is timely and crucial to focus on the issue of human resource incentives for grassroots tax departments as an important part of human resource management.How to mobilize and improve the overall personnel vitality and organizational cohesion of grassroots tax departments,and play the motivational role in human resource management,is a challenging issue currently faced by grassroots tax departments.In China’s tax system,content based incentives are a common incentive method,and their application in grassroots tax departments is more common.Content based incentive refers to the incentive method that takes people’s needs as the driving force,which is vivid,Emotionality and hierarchical,and is highly related to people’s daily life and work environment,state and mood.In the current era of profound changes in the internal and external incentive environment of grassroots tax departments,this paper focuses on the human resources of the O district tax bureau.Based on the content based incentive theory,incentives are divided into three major incentive factors: material incentives,development incentives,and achievement incentives according to different incentive needs.And through methods such as questionnaire surveys and interviews,we fully understood the incentive needs of human resources in O District Tax Bureau,and found that there are practical problems such as lack of efficiency and differentiation in material incentives,lack of effectiveness and smoothness in development incentives,and lack of attention and feedback in achievement incentives.Based on the actual situation,analyze the causes of the problem,which may include changes in the incentive environment,outdated incentive concepts,insufficient authorization of incentive subjects,and incomplete policies and systems.On the basis of collecting and analyzing relevant incentive theories and advanced practical cases at home and abroad,suggestions have been put forward for optimizing human resource incentives in grassroots tax departments,such as providing dynamic adjustment of material incentives,using multiple measures to promote development incentives,and cultivating achievement incentives that provide motivation.Moreover,based on the preliminary questionnaire survey,and based on the different needs of personnel in different job categories,an innovative analysis of the different incentive combinations of three major incentive factors was conducted for personnel in different job categories,with the aim of fully utilizing the motivational function of content based incentives on human resources in grassroots tax departments in China,and providing positive suggestions for optimizing human resource incentives in grassroots tax departments.